The following accounts and corresponding balances were drawn from Jogger Companys Year 2 and Year 1 year-end balance sheets.

Account Title	Year 2	Year 1
Accounts receivable	$72,200	$79,300
Prepaid rent	790	1,040
Utilities payable	1,780	1,060
Other operating expenses payable	31,900	35,700

The Year 2 income statement is shown next.

Income Statement
Sales	$362,000
Rent expense	(22,700)
Utilities expense	(35,000)
Other operating expenses	(166,400)
Net Income	$137,900

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.

Direct Method
Cash flow from operating activities:
Net cash flow from operating activities

Indirect Method
Cash flow from operating activities:
Plus:
Less:
Net cash flow from operating activities