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 paid for interest be computed?

A) The amount of cash paid for interest is computed as interest expense minus the increase in interest payable.
B) The amount of cash paid for interest is computed as interest expense minus the increase in interest revenue.
C) The amount of cash paid for interest is computed as interest expense minus the decrease in interest payable.
D) The amount of cash paid for interest is computed as interest expense plus the increase in interest payable.