Dorman Company reported the following data: 
Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.
Definitions:
Bullwhip Effect
The phenomenon where small fluctuations in demand at the retail level cause progressively larger fluctuations in demand at the wholesale, distributor, and manufacturer levels.
Behavioral Obstacles
Psychological and emotional barriers that influence individuals' decision-making processes and actions.
Information Processing Obstacles
Challenges encountered in the collection, processing, and distribution of data, affecting decision-making and operations.
Course Transfer Requests
Applications made by students to have credits from courses taken at one institution recognized at another, often due to a change in academic programs or schools.
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