The following accounts and corresponding balances were drawn from Marinelli Company's Year 2 and Year 1 year-end balance sheets. Account Title Accounts receivable Interest receivable Other operating expenses payable Salaries payable The Year 2 income statement is shown next. Year 2 Year 1 $35,200 $31,600 4,200 4,800 21,000 18,500 6,500 7,200 Sales Salary expense Income Statement $530,000 (214,000) ces Other operating expenses Operating income Nonoperating items: Interest revenue Net income Required (175,000) 141,000 16,500 $157,500 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.