Calculate the net after$-$tax cash flow effect of the following information using both the indirect and direct methods: sales, $$260$; expenses other than depreciation, $$140$; depreciation expense, $$50$; marginal income tax rate, $35\%.$

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[$Indirect Method:,$],[$Pre$-$tax income,$],[$After$-$tax Income,$],[,],[$After$-$tax cash flow,$],[$Direct Method:,$],[$After$-$tax cash operating income,$],[,],[$After$-$tax cash flow,$]]$