The following accounts and corresponding balances were drawn from Marinelli Company's 2014 and 2013 year-end balance sheets:

The 2014 income statement is shown below:
Income Statement
Sales .................. $530,000
Salary expense .............. (214,000)
Other operating expenses .......... (175,000)
Operating income ............. 141,000
Nonoperating items: Interest revenue .... 16,500
Net income .............. $157,500

Required
a. Use the direct method to compute the amount of cash inflows from operating activities.
b. Use the direct method to compute the amount of cash outflows from operatingactivities.

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Account Title 2014 2013 Accounts receivable Interest receivable Other operating expenses payable Salaries payable $35,200 4200 21,000 6,500 $31,600 4,800 18,500 7,200