Selected t-accounts for Pristine Cleaning Inc. show the following: Beg. Balance Credit sales End. Balance Accounts Receivable 25,000 78,000 Collections 18,000 85,000 Salaries Payable Beg. Balance 30,000 Salary expense End. Balance Payments 10,000 24,000 4,000 185,000 Notes Payable Beg. Balance Issuance of 75,000 note for cash End. Balance Payments 60,000 170,000 Required: Drag and drop for each account to identify the item(s) that should appear on a cash flow statement prepared by the direct method. Show which section of the cash flow statement the item is reported under the dollar amount to be reported and whether the item would appear as a positive or negative amount on the cash flow statement. Important: If more than one item would appear please input alphabetically. Note: there may be unused responses when the question is complete. Section of the Account Item on the Cash Flow Statement Positive Dollar or Amount Negative Cash Flow Statement Accounts Receivable Salaries Payable Notes Payable NO Investing Activities Operating Activities Financing Activities 6,000 15,000 30,000 85,000 24,000 | 75,000 60,000 | 78,000 7,000 Positive Negative Credit sales Collection from customers Decrease in accounts receivable Issuance of notes payable Repayments of notes payable Decrease in notes payable Payments to employees Decrease in salaries payable