The following accounts and corresponding balances were drawn from Jogger Company's 2017 and 2016 year-end balance sheets:

ACCOUNT TITLE	2017	2016
ACCOUNTS RECEIVABLE	57,000	62,000
PREPAID RENT	1,100	1,300
UTILITIES PAYABLE	900	750
OTHER OPERATING EXPENSES PAYABLE	21,300	22,400

The 2017 income statement is shown below:

INCOME STATEMENT

Sales 268,000

Rent expense (36,000)

Utilities expense (18,300)

Other operating expenses (79,100)

NET INCOME 134,600

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