You are given the following information: sales, $220; expenses other than depreciation, $110; depreciation expense, $60; marginal income tax rate, 37%. 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---------------