Listed below are transactions that took place during the first two years of operations for Addy Advertising, Inc. All sales are first recorded as credit sales. Amounts billed to clients Cash collected from customers Salaries incurred and accrued (earned by employees) Cash disbursements: Salaries paid to employees Rent Year 1 Year 2 $ 100 $ 140 80 150 25 30 Additional information: Rent payment made in January of year 1 was for a period of 24 months. Required: 1. Compute net operating cash flow for years 1 & 2. Cash Revenue Cash Operating Expenses: Salaries Rent Net Operating Cash Flow 20 30 10 0 Year 1 Year 2 $ 50 $ 120 2. Compute accrual-based operating income for years 1 & 2. Year 1 Year 2 Revenue Operating Expenses: Salaries Rent Net Operating Cash Flow $70 $ 105