Atkin Corporation provides the following account balances for 2020 and 2021:

	December 21	December 20
Accounts receivable	138,000	96,000
Inventories	206,000	168,000
Accounts payable	90,000	68,000
Salaries Payable	16,000	20,000
Sales	536,000
Cost of Goods Sold	396,000
Depreciation Expense	22,000
Salaries Expense	18,000
Other Expenses	56,000

Requirements:

Prepare the operating activities section of the statement of cash flows under

(a) Direct method (5 points)

(b) Indirect method (5 points)