Amateur Auditor is preparing the statement of cash flows for Accounting, Inc., using the direct method and wants to make sure that the cash flow from the operating activities section is correct. Which section of the Accounting Standards Codification best describes the direct method of reporting net cash flow from operating activities? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance. FASB ASC Some examples of correctly formatted FASB ASC responses are 205-10-05-1, 323740-S25-1, 260-10-60-1A, 715-30-35-95, 820-10-35-16BB, 810-10-55-205AE, 815-10-504EEE, and 8151050-4EEEE