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. Income Statement Year 2 Year 1 $48,900 $38,500 4,600 6,750 28,700 20,500 10,350 16,550 Sales Salary expense Other operating expenses Operating income Nonoperating items: Interest revenue Net income Required $715,000 (154,000) (256,000) 305,000 25,800 $330,800 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