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

PARNELL COMPANY Income Statement For the Year Ended December 31, 2018 ($ in 000s)
Revenues and gains:
Sales	$	900
Gain on sale of buildings		12		$	912
Expenses and loss:
Cost of goods sold	$	350
Salaries		130
Insurance		54
Depreciation		133
Interest expense		60
Loss on sale of machinery		11			738
Income before tax					174
Income tax expense					87
Net income				$	87

PARNELL COMPANY Selected Accounts from Comparative Balance Sheets December 31, 2018 and 2017 ($ in 000s)
	Year
		2018			2017		Change
Cash	$	154		$	90		$	64
Accounts receivable		344			206			138
Inventory		311			445			(134	)
Prepaid insurance		64			108			(44	)
Accounts payable		230			107			123
Salaries payable		122			83			39
Deferred income tax liability		80			62			18
Bond discount		180			220			(40	)

Required:

1. Prepare the cash flows from operating activities section of the statement of cash flows for Parnell Company using the direct method.

(This is what I have so far)

Cash Flows from Operating Activities:
Cash paid for income taxes
Cash paid for interest
Cash paid to employees
Cash paid to suppliers
Cash received from customers
Net cash flows from operating activities

2. Prepare the cash flows from operating activities section of the statement of cash flows for Parnell Company using the indirect method.

Cash Flows from Operating Activities:
Net income
Adjustments for noncash effects:
Changes in operating assets and liabilities:
Net cash flows from operating activities