The following accounts and corresponding balances were drawn from Jogger Company's Year 2 and Year 1 year-end balance sheets: Account Title Year 2 Year 1 Accounts receivable $72,600 $80,500 Prepaid rent 620 Utilities payable 1,290 1,590 900 other operating expenses payable 31,100 34,200 The Year 2 income statement is shown next Income Statement Sales Rent expense Utilities expense Other operating expenses Net Income $367,000 (23,300) (35,780 (167,780) $ 140,300 Required a. Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be Indicated with a minus sign.) Cash Flows from Operating Activities-Direct Method Cash flows from operating activities: $ 0 Net cash flow from operating activities b. Prepare the operating activities section of the statement of cash flows using the Indirect method. (Amounts to be deducted should be Indicated with a minus sign.) Cash Flows from Operating Activities-Indirect Method Cash flow from operating activities: Plus: Less: 0 Net cash flow from operating activities