Direct or indirect? Most companies report operating cash flows using the ___________ method.
Net income is reconstructed on a cash basis when the ___________ method is used to report the net cash flows provided (used) by operating activities.
The net cash amount provided by operating activities using the direct method is ____________ that computed using the indirect methods.

The FASB recommends that the operating activities section of the statement of cash flows be reported using the ____________ method.