Sorry these are out of order, second pcture is the first

Additional balance sheet information about the company follows: End of Yoar Beginning of Yes $54,000 60,000 8,003 22,003 9,000 $49,000 66,000 18 300 1.00 Use the information to a. calculate the net cash flow from operating activities under the indirect method. b. compute its operating cash flow to current liabilities (OCFCL) ratio. (Assume current liabili- ties consist of accounts payable and wages payable.)