The following schedule relates the income statement with cash flows from operating activities, derived by both the direct and indirect methods. Some elements necessary to complete the schedule are missing. Required: Complete the schedule by determining each of the following missing elements: (Amounts to be deducted should be indicated with a minus sign.)

Answer is not complete.

Cash flows from Operating Activities
Income Statement		Indirect Method		Direct Method
		Net income	not attempted
		Adjustments:
Sales	$300	Decrease in accounts receivable	6	Cash received from customers	not attempted
Gain on sale of equipment	24	Gain on sale of equipment	(24)	(Not reportedno cash effect)
		Increase in inventory	(12)
Cost of goods sold	not attempted	Increase in accounts payable	18	Cash paid to suppliers	(174)
Salaries expense	(42)	not attempted	6	Cash paid to employees	(36)
Depreciation expense	(9)	Depreciation expense	9	Cash paid for depreciation	not attempted
Interest expense	not attempted	Decrease in bond discount	3	Cash paid for interest	(9)
Insurance expense	(21)	Decrease in prepaid insurance	9	Cash paid for insurance	not attempted
Loss on sale of land	(6)	Loss on sale of land	6	(Not reportedno cash effect)
Income tax expense	(27)	Increase in income tax payable	not attempted	Cash paid for income taxes	(21)
Net Income	not attempted	Net cash flows from operating activities	$54	Net cash flows from operating activities	$54