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Ex. 23-147-Cash flows from operating activities (indirect and direct methods). Presented below is the income statement of Cowan, Inc.: In addition, the following information related to net changes in working capital is presented: The company also indicates that depreciation expense for the year was 16,700 and that the deferred tax liability account increased 2,600. Instructions Prepare a schedule computing the net cash flow from operating activities that would be shown on a statement of cash flows: (a) using the indirect method. (b) using the direct method