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	$72,100	$79,300
Prepaid rent	460	940
Utilities payable	1,780	840
Other operating expenses payable	31,400	34,300

The Year 2 income statement is shown next.

Income Statement
Sales	$327,000
Rent expense	(23,300)
Utilities expense	(35,700)
Other operating expenses	(166,100)
Net Income	$101,900

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.

Outline A:

Outline B:

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. Prepare the operating activities section of the statement of cash flows using the direct method. (Cash outflows should be indicated with, a minus sign.) 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. Prepare the operating activities section of the statement of cash flows using the indirect method. (Cash outflows should be indicated with a minus sign.)