The following accounts and corresponding balances were drawn from Jogger Company's Year 2 and Year 1 year-end balance sheets. Account Title Accounts receivable Prepaid rent Utilities payable Other operating expenses payable The Year 2 income statement is shown next. Income Statement Sales $268,000 Rent expense (36,000) Utilities expense (18,300) Other operating expenses. (79,100) $134,600 Year 21 $57,000 Year 11 $62,000 1,100 1,300 900 21,300 750 22,400 Net Income 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. Required A Required B Prepare the operating activities section of the statement of cash flows using the direct method. (Cash outflows should be indicated with a minus sign.) Direct Method D. Prepare the operating activities section or the statement or casn rows using the indirect metnoa. Complete this question by entering your answers in the tabs below. Required A Required B Prepare the operating activities section of the statement of cash flows using the direct method. (Cash outflows should be indicated with a minus sign.) Direct Method Cash flows from operating activities: Net cash flow from operating activities $ < Required A Required B > Complete this question by entering your answers in the tabs below. Required A Required B Prepare the operating activities section of the statement of cash flows using the indirect method. (Cash outflows should be indicated with a minus sign.) Indirect Methodi Cash flow from operating activities: Plus: Less: Net cash flow from operating activities