9.To determine cash payments for operating expenses for the cash flow statement using the direct method, a decrease in prepaid expenses is added to operating expenses other than depreciation. b. False 11.A clean audit opinion is the same as a qualified audit opinion. b. False 13. Sales for the year were $564,461. Accounts receivable were $98,371 and $80,066 at the beginning and end of the year. Determine the cash received from customers to be reported on the cash flow statement using the direct method. Select the correct answer. Solution 1. False, decrease in prepaid expenses is deducted to arrive at the cash flow from operating activities 2. False, qualified audit report is issued when either there is a limitation to the scope of engagement or if there is a disagreement between auditor and the management regarding application of accounting policies 3. Beginning Accounts Receivable = 98,371 + Sales for the year                        564,461 -Ending Accounts receivable 80,066 Cash collected during the period   582,766 .