i need help with this question please is the same questions.

prepare cash flows from operating activities

Direct Method

Indirect Method

Account Titles Debit Credit JE-a Cash A/R Sales Revenue 692 108 800 JE-b Cost of Goods Sold Inventory A/P Cash 300 104 93 103 JE-c Salaries Exp Salaries Payable Cash 120 9 111 JE-d Insurance Expense Prepaid Insurance Cash 40 22 18 JE-e Interest Expense Bond Discount Cash 50 10 40 JE-f Income Tax Expense Income Tax Payable Cash 78 8 70 Account Titles Debit Credit JE-a Cash A/R Sales Revenue 692 108 800 JE-b Cost of Goods Sold Inventory A/P Cash 300 104 93 103 JE-c Salaries Exp Salaries Payable Cash 120 9 111 JE-d Insurance Expense Prepaid Insurance Cash 40 22 18 JE-e Interest Expense Bond Discount Cash 50 10 40 JE-f Income Tax Expense Income Tax Payable Cash 78 8 70