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	$73,800	$80,200
Prepaid rent	780	1,000
Utilities payable	1,540	800
Other operating expenses payable	31,900	34,300

The Year 2 income statement is shown next.

Income Statement
Sales	$292,000
Rent expense	(22,100)
Utilities expense	(36,300)
Other operating expenses	(166,100)
Net Income	$67,500

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.