Listed below are several transactions that took place during the first two years of operations for the law firm of Pete Pete and Roy. Year 1 Year 2 Amounts billed to customers for services rendered $ 170000 $ 220000 Cash collected from customers 160000 190000 Cash disbursements: Salaries paid to employees for services rendered during the year 90000 100000 Utilities 30000 40000 Purchase of insurance policy 60000 0 In addition you learn that the company incurred utility costs of $35000 in year 1 that there were no liabilities at the end of year 2 no anticipated bad debts on receivables and that the insurance policy covers a three-year period.Calculate the net operating cash flow for years 1 and 2. (Net cash outflows should be indicated by a minus sign.)