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	$74,600	$79,600
Prepaid rent	740	1,000
Utilities payable	1,620	1,100
Other operating expenses payable	32,400	35,500

The Year 2 income statement is shown next.

Income Statement
Sales	$307,000
Rent expense	(23,400)
Utilities expense	(34,500)
Other operating expenses	(166,600)
Net Income	$82,500

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.