2 The following accounts and corresponding balances were drawn from Jogger Company's Year 2 and Year 1 year-end balance sheets. 10 The Year 2 income statement is shown next. 19 Required 20 a. Prepare the operating activities section of the statement of cash flows using the direct method. Required a. Prepare the operating activities section of the statement of cash flows using the direct method. (Use the cells from the given information above to complete this question.) (Cash outflows should be displayed as negative values.) \begin{tabular}{l} Direct Method \\ Cash flows from operating activities: \\ Receipts from customers \\ Paid for rent \\ Paid for utilities \\ Paid for other operating expenses \\ Net cash flow from operating activities \\ \hline \end{tabular} b. Prepare the operating activities section of the statement of cash flows using the indirect method. b. Prepare the operating activities section of the statement of cash flows using the indirect method. (Use the cells from the given information above to complete this question.) (Cash outflows should be displayed as negative values.) Indirect Method Net income Plus: Decrease in accounts receivable Decrease in prepaid rent Increase in prepaid rent Decrease in other operating expenses payable Net cash flow from operating activities