The following accounts and corresponding balances were drawn from Franklin Company's Year $2$ and Year $1$ year$-$end balance sheets.

Required

a$.$ Prepare the operating activities section of the statement of cash flows using the direct method.

b$.$ Prepare the operating activities section of the statement of cash flows using the indirect method.

Complete this question by entering your answers in the tabs below.

Prepare the operating activities section of the statement of cash flows using the direct method.

Note: Cash outflows should be indicated with minus sign.

$\backslash$table$[[$Cash Flows from Operating Activities$-$Direct Method$],[$Cash flows from operating activities:,$],[,],[,],[,],[,],[$Net cash flow from operating activities,$]]$