Cash Flows from Operating Activities-Direct Method The cash flows from operating activities are reported by the direct method on the statement of cash flows. Determine the following: a. If sales for the current year were $736,200 and accounts receivable decreased by $36,800 duting the year, what was the amount of cash received from customers? x b. If income tax expense for the current year was $57,000 and income tax payable decreased by $6,300 during the year, what was the amount of cash payments for income taxes? x c. Briefly explain why the cash received fromicustomers in part (a) is different from sales. Becouse the customers paid than the amount of sales for the period, cash recelved from customers sales made on account by $36,800 during the curtent vear