Sales for the year are $40,000. Cash paid for operating expenses for the year are $27,000. Ending Beginning A/R $6,000 $4,400 Prepaid expense 1,640 2,480 Unearned revenue 250 800 Accrued liabilities 1,000 1,200 Required: Determine the following: (a)CFO using the DRIECT method (4 marks) ,(b) the I/S (3 marks) and, (c) CFO using the INDIRECT method (3 marks)