For Year $1,$ Campbell Soup Company had pension expense of $$68$ million and contributed $$284$ million cash to the pension fund. As a result the company prepared the following JE to record pension expense in Year $1$:

Pension Expense $68,000,000$

Pension Asset$/$Liability $216,000,000$

Cash $284,000,000$

What amounts related to the pension expense should be reported in its statements of cash flows for the Year $1$ under:

a$)$ the direct method

b$)$ the indirect method