Comparative balance sheet accounts of Windsor Inc are presented below. Credit Accounts \begin{tabular}{|c|c|c|} \hline Allowance for Doubtful Accounts & $2,200 & $1,500 \\ \hline Accumulated Depreciation-Machinery & 5,600 & 2,300 \\ \hline Accumulated Depreciation-Buildings & 13,500 & 9,100 \\ \hline Accounts Payable & 35,100 & 24,800 \\ \hline Accrued Payables & 3,300 & 2,600 \\ \hline Long-Term Notes Payable & 21,000 & 30,700 \\ \hline Common Stock, no-par & 150,000 & 125,000 \\ \hline \multirow[t]{2}{*}{ Retained Earnings } & 38,300 & 43,200 \\ \hline & $269,000 & $239,200 \\ \hline \end{tabular} Additional data (ignoring taxes): 1. Net income for the year was $41,300. 2. Cash dividends declared and paid during the year were $21,200. 3. A 20\% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20% ) that cost $24,700 were sold during the year for $28500. No unrealized gains and losses were recorded on these investments in 2020. 5. Machinery that cost $3,700, on which $750 of depreciation had accumulated, was sold for $2,150. (a) Compute net cash flow from operating activities using the direct method. (Enter negative amounts using either a negative sign preceding the number es. 45 or porentheses es. (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 asign eg - 15,000 or in parenthesis es. (15,000) )