"The following accounts and corresponding balances were drawn from Jogger Company's Year 2 and Year 1 year-end balance sheets Account Title Year 2 Year 1 $73,400 $79,100 Accounts receivable Prepaid rent Utilities payable Other operating expenses payable 1,090 880 680 1,660 32,300 35,600 The Year 2 income statement is shown next: Income Statement $332,000 (23,400) (35,700) (166,600) $ 106,300 Sales Rent expense Utilities expense Other operating expenses Net Income Required a. Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities-Direct Method Cash flows from operating activities: Net cash flow from operating activities b. Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Cash Flows from Operating Activities-Indirect Method Cash flow from operating activities: Plus Less Net cash flow from operating activities