Presented below is the income statement of Foley, Inc for 2015. Sales $395,000 Cost of goods sold 220,000 Gross profit $175,000 Operating expenses (includes salary expense) 74,000 Depreciation expense 14,200 Income before income taxes 86,800 Income taxes 12,000 Net income $ 74,800 In addition, the following information related to net changes in working capital is presented: Debit Credit Cash $12,000 increase Trade accounts receivable $17,500 decrease Inventories 13,500 increase Salaries payable 6,000 decrease Trade accounts payable 8,700 increase Income tax payable 2,100 decrease The company also indicates that the deferred tax liability account decreased by $1,200 during 2015. Prepare a schedule computing the net cash flow from operating activities that would be shown on a statement of cash flows using both the direct method and the indirect method.