E4-21 please, its the most bottom requirement

Presented below is the 2016 income statement and comparative balance sheet information for Tiger Enterprises. Required: Prepare Tiger's statement of cash flows, using the indirect method to present cash flows from operating activities. Refer to the situation described in E 4-20. Required: Prepare the cash flows from operating activities section of Tiger's 2016 statement of cash flows using the direct method. Assume that all purchases and sales of inventory are on account, and that there are no anticipated bad debts for accounts receivable