Dutton Company prepared the tabulation below at December 31,
2014. 
Instructions
Show how each item should be reported in the statement of cash flows. Use parentheses for deductions.
Definitions:
Emotional Distress
A legal term describing significant mental suffering or anguish inflicted upon a person through wrongful actions by another, which may be grounds for a lawsuit.
Due Care
The effort made by an ordinarily prudent or reasonable party to avoid harm to another party.
Negligence
The failure to exercise a level of care that a reasonably prudent person would in similar circumstances, leading to unintended harm or damage.
Proximate Cause
A legal term referring to an event sufficiently related to an injury that the law considers the event to be the cause of that injury.
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