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The following accounts and corresponding balances were drawn from Jogger Company's Year 2 and Year 1 year-end balance sheets: The Year 2 income statement is shown next: Required a. Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) b. Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)