Cash collected from customers year 1 $193500, salaries paid year 1 $65000, utilities paid year 1 $30000, insurance policy purchase year 1 $48000. Cash collected from customers year 2 $206500, salaries paid year 2 $75000, utilities paid year 2 $50000. In year 1 company incurred utility costs of $40000, and the insurance policy covers a three-year period. Calculate net operating cash flow for years 1 and 2.

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