Calculate the net after-tax cash flow effect of the following information using both the indirect and direct methods: sales, $190; expenses other than depreciation, $80; depreciation expense, $30; marginal income tax rate, 38%. (Round your answers to 2 decimal places.) Indirect Method: Pre-tax Income Less: Depreciation tax shield After-tax Income After-tax cash flow Direct Method: After-tax cash operating income After-tax cash flow 190.00 80.00 $ 68.20