The net income reported on an income statement for the current year was $63,000. Depreciation recorded on fixed assets for the year was $24,000. Balances of the current asset and current liability accounts at the end and beginning of the year are listed below. Prepare the Cash Flows from Operating Activities section of the statement of cash flows using the indirect method. 
Definitions:
Equilibrium
A state of physical balance or a stable situation in which forces cancel one another.
Forces
Influences or powers that can cause changes in physical motion or in social or psychological dynamics.
Personality
Encompasses the characteristic patterns of thoughts, feelings, and behaviors that make a person unique.
Individuation
The psychological process of integrating different aspects of oneself into a coherent whole, leading to personal development and self-realization.
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