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