The accounting records of TaiRong Corporation reveal the following at its year$-$end, July $31,$

$2023$:

Required

Acquisition of land

$ $444,000$ Loss on sale of lan.....

$ $60,000$

Amortization.

$156,000$

Net income.

$288,000$

Cash sales

$108,000$

Payment of accounts payable..

$576,000$

Collection of accounts receivable...

$1,116,000$

Payment of dividends...

$84,000$

Collection of dividend revenue......

$108,000$

Payment of income tax..

$96,000$

Decrease in current liabilities..

$276,000$

Payment of interest..

$192,000$

Increase in current assets other

than cash..

$252,000$

Payment of salaries...

$432,000$

$1.$ Compute cash flows from operating activities by the indirect method.

$2.$ Evaluate TaiRong Corporation's operating cash flows as being either strong or weak.