Comparative balance sheet accounts of Crane Company are presented below. Additional data: 1. Equipment that cost $22,000 and was 40% depreciated was sold in 2025 . 1. Equipment that cost $22,000 and was 40% depreciated was sold in 2025 . 2. Cash dividends were declared and paid during the year. 3. Common stock was issued in exchange for land. 4. Investments that cost $25,000 were sold during the year. 5. There were no write-offs of uncollectible accounts during the year. Crane's 2025 income statement is as follows. Sales Less: Cost of goods sold Gross profit Less: Operating expenses (includes depreciation expense and bad debt expense) Income from operations $750.500 268,500482,000 124,500144,000 (a) Compute net cash provided by operating activities under the direct method. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg (45).) Net cash flow from operating activities (a) Compute net cash provided by operating activities under the direct method, (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (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 eg. 15,000 or in parenthesis es. (15,000) ). Adjustments to reconcile net income to