39. The net income reported on the income statement for the current year was $210,000. Depreciation recorded on equipment and a building amount to $62,500 tor the year. Balances of the current asset and current liabilities accounts at the beginning and end of the year are as follows: End of Year Beginning of Year Cash Accounts receivable (net Inventories Prepaid expenses Accounts payable (merchandise creditors) Salaries payable $ 56,000 59,500 73,400 71,000 140,000 7,800 62,600 8,400 66,400 9,000 8,250 Prepare the cash flows from operating activities section of the statement of cash flows, using the indirect method. If the direct method had been used, would the net cash flow from operating activities have been the (a) (b)