Answer:
Net Cash flow from Operating Activities (Direct Method) = $343
Net Cash flow from Operating Activities (Indirect Method) = $343
Explanation:
Cash Flow Statement - Operating Activities  (Direct Method)  
                                                                               Amount in $
Cash receipts from Customer (219+770-321)            668
Less: Cash paid to suppliers (120+285-207-98)       -100
Cash paid Employees (96+117-108)                       -105
Cash Paid to Insurance	(69+37-85)                            -21
Cash Generated from operation                               442
Less: Interest paid (47-19)                                        -28
Income tax paid (55+82-66)                                        -71
Net Cash flow from Operating Activities              343
Cash Flow Statement - Operating Activities  (Indirect Method)  
                                                                               Amount in $
Net Income                                                                   82
Add: Depreciation Expenses                                      120
Loss on sale of Machinery                                         12
Decrease in Inventory	(422-324)                               98
Increase in Account payable (207-120)                 87
Increase in salaries payable	(108-96)                           12
Decrease in prepaid Insurance (69-85)                  16
Decrease in Bond Discount (184-203)                         19
Increase in Deferred Tax Liabilities (66-55)         11
Less: Gain on sale of Building                              -12
Increase Accounts receivable (321-219)             -102
Net Cash flow from Operating Activities             343