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:
Job Performance
Job performance comprises the behaviors employees engage in that are relevant to the organization's goals and that can be measured in terms of each individual's effectiveness.
Entrepreneurship
The act of creating, designing, launching, and running a new business, often characterized by innovation and risk-taking.
Statesmanship
The skill, qualities, or practice of a statesman, characterized by wisdom, diplomacy, and leadership in the governance and public affairs.
Accelerating Change
The phenomenon where change occurs at an increasing rate, often observed in technology, business strategies, and societal transformation.
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