Question #3 (20 marks) Consider the following financial statements about DANIEL CO. for the current year 2015 I/S for the year ended Dec 31, 2015 Sale 516,000 COS . from port 2.0 30 ENT NI 51.300 Additional information: Operating expenses include $150 of depreciation expense and a $200 impairment loss on equipment A/R increased by $380 Inventory decreased by $100 Prepaid expenses related to operating expense increased by SKO A/P decreased by $360 Accrued liabilities related to operating expenses decreased by S180 Interest payable decreased by $20 Unearned revenue received from customers decreased by 534 Income tax payable increased by S40 Required: Prepare CFO section of the cash flow statement under the (a) DIRECT (12 marks): (b) INDIRECT (8 marks) methods