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:
Confucianism
An ethical and philosophical system based upon the teachings of the Chinese philosopher Confucius, focusing on morality, social relationships, justice, and sincerity.
Protestantism
A form of Christian faith and practice which originated with the Reformation, a movement against what its followers perceived to be errors in the Roman Catholic Church.
Church Attendance
The act of going to church services, often used as a measure of religious observance and community involvement.
African Americans
People in the United States with ancestry traced to Africa, especially those whose ancestors were forcibly brought to the US as slaves.
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