Comparative balance sheet accounts of Splish Company are presented below.

SPLISH COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31
Debit Balances		2020		2019
Cash		$70,600		$50,500
Accounts Receivable		155,100		130,000
Inventory		75,600		61,100
Debt investments (available-for-sale)		55,100		84,300
Equipment		70,300		48,400
Buildings		144,400		144,400
Land		39,600		25,300
Totals		$610,700		$544,000
Credit Balances
Allowance for Doubtful Accounts		$10,000		$7,900
Accumulated DepreciationEquipment		21,000		14,100
Accumulated DepreciationBuildings		37,300		28,200
Accounts Payable		66,400		60,600
Income Taxes Payable		11,900		9,900
Long-Term Notes Payable		62,000		70,000
Common Stock		310,000		260,000
Retained Earnings		92,100		93,300
Totals		$610,700		$544,000

Additional data:

1.		Equipment that cost $10,100 and was 60% depreciated was sold in 2020.
2.		Cash dividends were declared and paid during the year.
3.		Common stock was issued in exchange for land.
4.		Investments that cost $34,600 were sold during the year.
5.		There were no write-offs of uncollectible accounts during the year.

Splishs 2020 income statement is as follows.

Sales revenue					$949,600
Less: Cost of goods sold					600,500
Gross profit					349,100
Less: Operating expenses (includes depreciation expense and bad debt expense)					247,700
Income from operations					101,400
Other revenues and expenses
Gain on sale of investments		$14,900
Loss on sale of equipment		(3,100	)		11,800
Income before taxes					113,200
Income taxes					44,600
Net income					$68,600

(a) Compute net cash provided by operating activities under 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).)