Cash flows from $($used for$)$ operating activities$-$indirect method

The net income reported on the income statement for the current year was $$309,400.$ Depreciation recorded on equipment and a building amounted to $$92,500$ for the year. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:

$\backslash$table$[[,$End of Year,Beginning of Year$],[$Cash$,$$$78,590,$$$83,310$

B$.$ If the direct method had been used, would the net cash flow from operating activites have been the same