Expert Electronics, Inc. (EEI) recognized $5,300 of sales revenue on account and collected $3,100 of cash from accounts receivable. Further, EEl recognized $1,900 of operating expenses on account and paid $1,200 cash as partial settlement of accounts payable. Required Based on this information alone: a. Prepare the operating activities section of the statement of cash flows under the direct method. (Amounts to be deducted should be indicated with a minus sign.) b. Prepare the operating activities section of the statement of cash flows under the indirect method. (Amounts to be deducted should be indicated with a minus sign.)