Listed below are several transactions that took place during the first two years of operations for the law firm of Pete, Pete, and Roy. Year 1 Year 2 Amounts billed to customers for services rendered $ 170,000 $ 220,000 Cash collected from customers 160,000 190,000 Cash disbursements: Salaries paid to employees for services rendered during the year 90,000 100,000 Utilities 30,000 40,000 Purchase of insurance policy 60,000 0 In addition, you learn that the company incurred utility costs of $35,000 in year 1, that there were no liabilities at the end of year 2, no anticipated bad debts on receivables, and that the insurance policy covers a three-year period. Calculate the net operating cash flow for years 1 and 2. (Net cash outflows should be indicated by a minus sign.)