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Exhibit 22-1 Walters Company Provided the Following Information Relating to Patents

question 44

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Exhibit 22-1 Walters Company provided the following information relating to patents for 2010:
 Balance, 1/1/2010$4,800 Purchase of 10-year life patent for cash 2,000 Sale of patent at book value (1,400) Amortization of patents(290) Balance, 12/31/2010$5,110\begin{array}{ll}\text { Balance, } 1 / 1 / 2010 & \$ 4,800 \\\text { Purchase of } 10 \text {-year life patent for cash } & 2,000 \\\text { Sale of patent at book value } & (1,400) \\\text {Amortization of patents}&(290) \\\text {Balance, 12/31/2010}&\$5,110\end{array}

- Refer to Exhibit 22-1.The Cash Flows from Operating Activities section prepared using the indirect method would include which of the following deductions or add-back amounts related to patents?

Identify physiological responses and adaptations in the cardiovascular system.
Understand the composition and functions of plasma.
Understand how high blood pressure affects capillary exchange.
Identify the structure and characteristics of different blood cells.

Definitions:

Natural Selection

A fundamental mechanism of evolution where organisms better adapted to their environment tend to survive and produce more offspring.

Genotypes

The genetic makeup of an individual, including both visible characteristics and those not outwardly apparent.

Adaptive

Characterizes the ability of an organism or system to adjust or change in response to new environments or conditions.

Specialized Structures

Physiological or anatomical parts of an organism adapted for a specific function or environment.

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