Refer to Practice 15-6. Net income for the year was $10,000. Except for lease-related items, there were no changes in current operating assets or liabilities during the year, no purchases or sales of property, plant, or equipment, and no dividends paid, stock issued, or loans obtained or repaid. Prepare a complete statement of cash flows using the indirect method of reporting operating cash flow assuming that the lease is accounted for as
(1) An operating lease (net income was $10,000) and
(2) A capital lease (net income was $9,621