The current sections of Robertson Inc.'s statement of financial position at December 31, 2013 and 2014, are presented here.
Robertson's net income for 2014 was $203,000. Depreciation expense was $29,000. 
Instructions
Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2014, using the indirect method.
Definitions:
Master Budget
The master budget is a comprehensive financial planning document that consolidates all of a company's individual budgets relating to sales, costs, operations, and capital.
Product
Any item or service offered to the market for consumption, use, or acquisition.
Merchandise Inventory
Goods that a company holds for the purpose of selling to customers in the ordinary course of business.
Monthly Depreciation
The portion of a fixed asset's cost allocated as an expense over a single month, reflecting the asset's decrease in value over time.
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