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A common way to handle missing data when there are only a few missing values and the pattern seems more or less random is to:
Cash Payments
Transactions in which money is paid out by a business, often for expenses, debts, or purchases.
Indirect Method
A technique used in cash flow statement preparation that adjusts net income for changes in non-cash accounts to reveal net cash from operating activities.
Statement of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, dividing activity into operating, investing, and financing activities.
Operating Activities
Transactions and events that relate to the primary operations of the company, including revenue and expense activities.
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