Following is an income statement for the Speedway Corporation for the year ended December 31, 2020, and a schedule listing the companys current assets and current liabilities at the end of 2019 and 2020.

Speedway Corporation Income Statement For the Year Ended December 31, 2020
Sales					$77,100
Cost of goods sold					(43,947	)
Gross margin					33,153
Operating expenses:
	Selling and general expenses		$8,481
	Depreciation expense		2,313		(10,794	)
Operating income					22,359
Gain on sale of land held as investment					5,631
Income before income tax					27,990
Income tax expense					(5,598	)
Net income					$22,392

		2019			2020
Cash		$12,300			$4,300
Accounts receivable		4,210			9,950
Inventory		6,720			11,720
Prepaid selling/general expenses		3,500			800
Accounts payable		2,520			5,166
Accrued liabilities		1,700			2,939

Prepare a schedule documenting the Speedway Corporations net cash flow from operating activities for the year ended December 31, 2020, using the indirect method. (Enter amounts that decrease cash flow either with a negative sign preceding the number, e.g. -15,000 or parenthesis e.g. (15,000).)

Prepare a schedule documenting the Speedway Corporations net cash flow from operating activities for the year ended December 31, 2020, using the direct method. Assume that selling and general expenses are related to both prepaid expenses and accrued liabilities. (Enter amounts that decrease cash flow either with a negative sign preceding the number, e.g. -15,000 or parenthesis e.g. (15,000).)

Speedway Corporation Partial Statement of Cash Flows Operating activities-indirect method $ $ Speedway Corporation Partial Statement of Cash Flows Operating activities-direct method