Presented below is the operating activities section of the statement of cash flows for Bruin Consulting for 2012: 
Which method of preparing the operating activities section has Bruin Consulting used?
Definitions:
Conception
The process of fertilization when a sperm cell combines with an ovum (egg), marking the beginning of pregnancy.
Polygenic Inheritance
The process by which traits are influenced by multiple genes, leading to a wide range of phenotypes.
Musical Talent
A natural ability or aptitude for music, including aspects such as pitch recognition, rhythm, and expressive interpretation.
Genetic Factors
Influences determined by the genes an individual inherits from their parents, affecting various aspects of their physical and psychological traits.
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