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During the year, $83,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $26,500. Required Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used. Note: 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. Note: Amounts to be deducted should be indicated with a minus sign