3) Baker Co. recorded $75,000 of depreciation expense in 2019. How is it reflected in the 2019 statement of cash flows prepared using the direct method? 4) Apple Co. had salaries expense of $7,500,000 in 2019. Accrued salaries and wages totaled $25,000 at 12/31/18 and $40,000 at 12/31/19. What is the amount of cash Apple paid to its employees in 2019