Portions of the financial statements for Hawkeye Company are provided below.

HAWKEYE COMPANY Income Statement For the Year Ended December 31, 2018
Sales				$	860
Cost of goods sold					330
Gross margin					530
Operating expenses:
Salaries	$	228
Depreciation		186
Loss on sale of land		14
Total operating expenses					428
Operating income					102
Other income (expense):
Gain on sale of cash equivalents					4
Interest expense					(36	)
Income before tax					70
Income tax expense					35
Net income				$	35

HAWKEYE COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017
	Year
	2018			2017			Change
Cash	$	240		$	214		$	26
Accounts receivable		391			413			(22	)
Inventory		888			864			24
Accounts payable		224			262			(38	)
Salaries payable		184			196			(12	)
Interest payable		63			54			9
Income taxes payable		94			112			(18	)

Required: 1. Prepare the cash flows from operating activities section of the statement of cash flows for Hawkeye Company using the direct method. 2. Prepare the cash flows from operating activities section of the statement of cash flows for Hawkeye Company using the indirect method.