The following accounts and corresponding balances were drawn from Jogger Company€™s 2017 and 2016 year-end balance sheets:

The 2017 income statement is shown below:
Income Statement
Sales ............$268,000
Rent expense .......... (36,000)
Utilities expense ........ (18,300)
Other operating expenses ..... (79,100)
Net Income ...........$134,600
Required
a. Prepare the operating activities section of the statement of cash flows using the direct method.
b. Prepare the operating activities section of the statement of cash flows using the indirect method.

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Account Title 2017 2016 Accounts receivable Prepaid rent Utilities payable Other operating expenses payable $57,000 $62,000 1,300 750 21,300 22,400 1,100 900