To compare statement of cash flows reporting under the direct and indirect methods, select "Direct", "Indirect" or "Both" indicating the method in which the line items are reported on the statement of cash flows. Cash Flows (and Related Changes) Statement of Cash Flows Method 1. Net income 2. Receipts from customers 3. Accounts receivable increase or decrease 4. Payments to suppliers 5. Inventory increase or decrease 6. Accounts payable increase or decrease 7. Payments to employees 8. Wages payable, increase or decrease 9. Depreciation expense 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 * you are going to get statement of cash flows method(choose one of direct, indirect, both)