Using the direct method to prepare the statement of cash flows, how would the amount of cash payments to employees categorized on the statement of cash flows? A. Cash payments to employees would be equal to salary expense plus the beginning balance in salaries payable. OB. Cash payments to employees would be equal to salary expensk plus the decrease in salaries payable. OC. Cash payments to employees would be equal to salary expense plus the increase in salaries payable. OD. Cash payments to employees would be equal to salary expense plus the ending balance in salaries payable