On January 2, 20x5, Elsey Co. sold inventory to a customer on the following terms:$100,000 payable for 5 years on December 31 of each year (i.e. the first payment is due on December 31, 20x5). Elsey's incremental borrowing rate is 5% and the customers incremental borrowing rate is 6.5%.Describe the impact of the above on the Statement of Cash Flow for the year endedDecember 31, 20x5. For cash flow from operations, describe the impact for both the indirect and direct methods.