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. Year 2 Year 1 $74,000 $78,100 560 1,230 1,660 1,030 32,200 34,900 Income Statement Sales Rent expense Utilities expense other operating expenses Net Income Required $317,000 (22,600) (35,500) (166,800) 192,100 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.)