2 100 points MC Qu. 149 Assume a company uses the direct method. Assume a company uses the direct method to prepare ts stebement of cash flows. the company's Accounts Receivable ncrese during the accounting period, the change in Accounts Receivable s O added to the chenge in the Cesh account to caiclate cash collected rom customers O subtracted from Seles Revenue to ceiculate the cash collected fiom customens Oadded to Sales Revenue to caculate the cesh colected tom customers O subtracted from the chenge in the Cesh account to calculate cash collected trom customers