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Comparative balance sheet accounts of Sandhill Inc. are presented below. (a) Compute net cash flow from operating activities using the direct method. (Enter ncgative amounts using either a negative sign preceding the number es -45 or parentheseses (45)). Net cash flow from operating activities (b) Prepare a statement of cash fiows using the indirect method. (Show omounts thot decrease cash flow with either 0 sign es. 15,000 or Additional data (ignoring taxes): 1. Net income for the year was $44,400. 2. Cash dividends declared and paid during the year were $20,900. 3. A 20% stock dividend was declared during the year. $25,000 of retained earnings was capitalized. 4. Equity investments (level of ownership is less than 20\%) that cost $25,100 were sold during the year for $28,100. No unrealized gains and losses were recorded on these investments in 2020. 5. Machinery that cost $3,800, on which $750 of depreciation had accumulated, was sold for $2,250