Please explain 23 &24

Pa 23. Evita Corporation prepares its statement of cash flows using the indirect method. Evita's statement showed "Net cash provided by (used in) operating activities" of $46,000. Under the direct method, this number would have been: A) SO B) $46,000 C) greater than $46,000. D) less than $46,000 but greater than SO. 24) Last year Lawn Corporation reported sales of $115,000 on its income statement. During the year, accounts receivable decreased by $10,000 and accounts payable increased by $15,000. The company uses the direct method to determine the net cash provided by (used in) operating activities on the statement of cash flows. The sales revenue adjusted to a cash basis for the year would be: A) $125,000 B) $90,000 C) $140,000 D) $100,000 25) Sales reported on the income statement totaled $750,000. The beginning balance in accounts receivable was $70,000. The ending balance in accounts receivable was $80,000. Under the direct method of determining the net cash provided by (used in) operating activities on the statement of cash flows, sales adjusted to a cash basis are: A) $760,000 B) $740.000