Calculate the net after-tax cash flow effect of the following information using both the indirect and direct methods: sales, $310; expenses other than depreciation, $190; depreciation expense, $100; marginal income tax rate, 33%. (Round your answers to 2 decimal places.) Indirect Method: Pre-tax lncome Less: Income-tax expense After-tax Income After-tax cash flow Direct Method: After-tax cash operating income After-tax cash flow