Direct Method Question (2026, Current Period): 2025 23,000 3,000 AR Prepaid Insurance Salaries Payable Sales 2026 49,000 15,000 13,000 125,000 20,000 57.000 5,000 63,000 12,000 21,000 Insurance Expense Salaries Expense What is the second number in the cash event direct method)? Cash Event => Cash Received From Customers Second Number =>