You are given the following information: sales, $210; expenses other than depreciation, $60; depreciation expense, $20; marginal income tax rate, 36%. 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 lncome

____________

After-tax Income _____________

After-tax cash flow

_____________

Direct Method:

After-tax cash income operating income . _____________

After-tax cash flow ______________