The following accounts and corresponding balances were drawn from Marinelli Company's Year $2$ and Year $1$ year$-$end balance sheets:

Account Title Year $2$ Year $1$

Accounts receivable $ $35,200$ $ $31,600$

Interest receivable $4,2004,800$

Other operating expenses payable $21,00018,500$

Salaries payable $6,5007,200$

The Year $2$ income statement is shown next:

Income Statement

Sales $ $530,000$

Salaries expense $(214,000)$

Other operating expenses $(175,000)$

Operating income $141,000$

Nonoperating items: Interest revenue $16,500$

Net income $ $157,500$

Required

Use the direct method to compute the amount of cash inflows from operating activities.

Use the direct method to compute the amount of cash outflows from operating activities.