Indicate whether the following items are used under the direct method, indirect method, or both. Cash Flows (and Related Changes) Statement of Cash Flows Method 1. Accounts payable, increase or decrease 2. Payments to employees 3. Cash collections from customers 4. Accounts receivable, increase or decrease 5. Payments to suppliers 6. Inventory, increase or decrease 7. Wages payable, increase or decrease 8. Depreciation expense 9. Net income 10. Cash flows from operating activities 11. Cash flows from investing activities 12. Cash flows from financing activities 13. Net increase or decrease in cash during the period