Comparative balance sheet accounts of Marcus Inc. are presented below.

(a) Compute net cash flow from operating activities using the direct method. (b) Prepare a statement of cash flows using the indirect method.

MARCUS INC. COMPARATIVE BALANCE SHEET ACCOUNTS As oF DECEMBER 31, 2014 AND 2013 December 31 2014 Debit Accounts Cash Accounts Receivable Inventory Investments (available-for-sale) Machinery Buildings Land 2013 $42,000 70,500 30,000 22,250 30,000 67,500 7,500 $269,750 $33,750 60,000 24,000 38,500 18,750 56,250 7,500 $238,750 Credit Accounts Allowance for Doubtful Accounts Accumulated Depreciation-Machinery Accumulated Depreciation Buildings Accounts Payable Accrued Payables Long-Term Notes Payable Common Stock, no-par Retained Earnings $ 2,250 5,625 13,500 35,000 3.375 21,000 150,000 39,000 $269,750 $ 1,500 2,250 9,000 24,750 2,625 31,000 125,000 42,625 $238,750