Check The following accounts and corresponding balances were drawn from Jogger Company's Year 2 and Year 1 year-end balance sheets: Year 1 $81,600 Account Title Accounts receivable Prepaid rent Utilities payable Other operating expenses payable Year 2 $71,500 500 1,630 32,400 1,150 1,070 35, 100 The Year 2 income statement is shown next: Income Statement Sales Rent expense Utilities expense Other operating expenses Net Income $ 287,000 (23,900) (34,900) (166,500) $ 61,700 Required a. Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities-Direct Method Cash flows from operating activities: b. Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating ActivitiesIndirect Method Cash flow from operating activities: Plus: Less: Net cash flow from operating activities 0