A Company Uses the Direct Method to Prepare the Statement

A company uses the direct method to prepare the statement of cash flows.How will the amount of cash payments to employees be computed?

A) Cash payments to employees will be equal to salary expense plus the beginning balance in salary payable.
B) Cash payments to employees will be equal to salary expense plus the ending balance in salary payable.
C) Cash payments to employees will be equal to salary expense plus the increase in salary payable.
D) Cash payments to employees will be equal to salary expense plus the decrease in salary payable.