Case A Case B Show the operating activities section of the 2013 statement of cash flows using the indirect method for. Case A: Net income = Adjustments to reconsile net income to Net cash provided by operating activities: Depreciation = Changes in assets and liabilities: Accounts receivable = Inventories = Acounts payable = Salaries Payable = Case B: Net income = Adjustments to reconsile net income to Net cash provided by operating activities: Depreciation = Changes in assets and liabilities: Accounts receivable = Inventories = Acounts payable = Salaries Payable = Solution Case A Cashflow from Operating Activities for the year ended 2013 Net Income $ 2,500.00 Adjustments to reconsile net income to net cash provided by operating activities: Depreciation $ 1,100.00 Changes in assets and liabilities: Decrease in Accounts Receivable $     150.00 Increase in Inventories $   (200.00) Increase in Accounts Payable $     150.00 Decrease in Salary Payable $   (250.00) Accounts receivable = Net cashflow from operating activities $ 3,450.00 Case B Cashflow from Operating Activities for the year ended 2013 Net Income $ 1,100.00 Adjustments to reconsile net income to net cash provided by operating activities: Depreciation $ 2,000.00 Changes in assets and liabilities: Increase in Accounts Receivable $   (200.00) Decrease in Inventories $     120.00 Decrease in Accounts Payable $     (80.00) Decrease in Salary Payable $     (90.00) Accounts receivable = Net cashflow from operating activities $ 2,850.00 .

1. Case A
Case B
Show the operating activities section of the 2013 statement of cash flows using the indirect
method for.
Case A:
Net income =
Adjustments to reconsile net income to
Net cash provided by operating activities:
Depreciation =
Changes in assets and liabilities:
Accounts receivable =
Inventories =
Acounts payable =
Salaries Payable =
Case B:
Net income =
Adjustments to reconsile net income to
Net cash provided by operating activities:
Depreciation =
Changes in assets and liabilities:
Accounts receivable =
Inventories =
Acounts payable =
Salaries Payable =

2. The two independent cases are listed below:
Solution
Case A Cashflow from Operating Activities for the year ended 2013 Net Income $ 2,500.00
Adjustments to reconsile net income to net cash provided by operating activities: Depreciation $
1,100.00 Changes in assets and liabilities: Decrease in Accounts Receivable $Â Â Â Â 150.00
Increase in Inventories $Â Â (200.00) Increase in Accounts Payable $Â Â Â Â 150.00
Decrease in Salary Payable $Â Â (250.00) Accounts receivable = Net cashflow from operating
activities $ 3,450.00 Case B Cashflow from Operating Activities for the year ended 2013 Net
Income $ 1,100.00 Adjustments to reconsile net income to net cash provided by operating
activities: Depreciation $ 2,000.00 Changes in assets and liabilities: Increase in Accounts
Receivable $Â Â (200.00) Decrease in Inventories $Â Â Â Â 120.00 Decrease in Accounts
Payable $Â Â Â Â (80.00) Decrease in Salary Payable $Â Â Â Â (90.00) Accounts receivable
= Net cashflow from operating activities $ 2,850.00