Use the following income statement and information about selected current assets and current liabilities to calculate the net cash provided or used by operating activities using the indirect method. 
Selected beginning and ending balances of current asset and current liability accounts,all of which relate to operating activities,are as follows: 
Definitions:
Departmentalization
The organizational practice of dividing a business into distinct departments, each being responsible for certain tasks or processes.
Jobs Grouping
The practice of organizing positions into categories or clusters based on similar duties, responsibilities, or characteristics.
Cultural Development
The process through which a culture evolves over time, including changes in beliefs, practices, art, and social structures.
Reengineering
A process of redesigning business processes and organizational structures to achieve significant improvements in critical aspects like quality, output, cost, service, and speed.
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