Comparative balance sheet accounts of Bonita Inc. are presented below. Additional data (ignoring taxes): 1. Net income for the year was $71,200. 2. Cash dividends declared and paid during the year were $10,100. 3. A 10% stock dividend was declared during the year. $37,600 of retained earnings was capitalized. 4. Investments that cost $23,700 were sold during the year for $28,700. 5. Equipment that cost $5,600, on which $3,500 of depreciation had accumulated, was sold for $2,400. Bonita's 2025 income statement follows (ignoring taxes). (a) Compute net cash flow from operating activities using the direct method. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net cash flow from operating activities \$ (b) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000)