Compute 
where 
and S is the upper half of the sphere of radius 2; that is, 
with upward-pointing normal.
Definitions:
Direct Method
A cash flow statement preparation approach that involves reporting major classes of gross cash receipts and payments.
Operating Cash Flows
Cash generated from the primary activities of a business, including revenue from sales of goods and services.
Presentation Method
The way financial information is displayed and organized in financial statements or reports.
Financing Activities
Activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.
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