On January 2, 20x5, Abigail Co. sold inventory to a customer on the following terms:

$200,000 payable for 5 years on December 31 of each year (i.e. the first payment is due on December 31, 20x5). Abigail's incremental borrowing rate is 5% and the customer's incremental borrowing rate is 6.5%.

What is the impact of the above on the Statement of Cash Flow for the year ended December 31, 20x5 for both the indirect and direct methods.