41. Alphabet Inc. (Google) provides the following information for the year ended December 31, 2023:

• Net income: $1,000,000
• Depreciation expense: $200,000
• Increase in accounts receivable: $150,000
• Decrease in inventory: $100,000
• Purchase of equipment: $400,000
• Sale of investments: $50,000
• Payment of dividends: $200,000

Prepare the operating activities section of the cash flow statement using both the direct and indirect methods and compare the results.