The following accounts and corresponding balances were drawn from Marinelli Companys Year 2 and Year 1 year-end balance sheets.

Account Title	Year 2	Year 1
Accounts receivable	$49,200	$38,400
Interest receivable	4,250	6,250
Other operating expenses payable	27,500	20,800
Salaries payable	10,700	16,150

The Year 2 income statement is shown next.

Income Statement
Sales	$750,000
Salary expense	(163,500)
Other operating expenses	(264,500)
Operating income	322,000
Nonoperating items: Interest revenue	24,200
Net income	$346,200

Required a. Use the direct method to compute the amount of cash inflows from operating activities. b. Use the direct method to compute the amount of cash outflows from operating activities.

a.	Cash inflows from operating activities
b.	Cash outflows from operating activities