You are given the following information: sales, $180; expenses other than depreciation, $110; depreciation, $30; marginal income tax rate, 38%. Calculate the net after-tax cash flow effect of the preceding information using both the indirect and direct methods. (Round your answers to 2 decimal places.) Indirect Method: Pre-tax Income After-tax Income After-tax cash flow Direct Method: After-tax cash operating income After-tax cash flow