beginning and end of the year are as follows:

End of Year Beginning of Year

Statement of Cash Flows $($partial$)$

Cash flows from $($used for$)$ operating activities:

Adjustments to reconcile net income to net cash flows from $($used for$)$ operating activities:

Changes in current operating assets and liabilities:

b$.$ If the direct method had been used, would the net cash flows from operating activities have been the same?