The following accounts and corresponding balances were drawn from Jogger Companys Year 2 and Year 1 year-end balance sheets.

Account Title	Year 2	Year 1
Accounts receivable	$73,500	$78,100
Prepaid rent	620	1,070
Utilities payable	1,660	1,010
Other operating expenses payable	31,400	34,100

The Year 2 income statement is shown next.

Income Statement
Sales	$272,000
Rent expense	(23,800)
Utilities expense	(35,200)
Other operating expenses	(166,000)
Net Income	$47,000

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.