A summary of cash flows for Linda's Design Services for the year ended December 31 is shown below.? 
Definitions:
Inventory
The quantity of goods or materials on hand at a particular time, held by a business to support production or meet customer demand.
Predictable Variability
Predictable variability refers to fluctuations in data, processes, or systems that, although variable, can be forecasted or anticipated based on historical patterns.
Trade Promotions
Marketing activities executed to increase product demand, typically through discounts or special offers to retailers or wholesalers.
Subcontracting
The practice of hiring a third party to perform tasks, provide services, or conduct operations that are normally or could be done in-house.
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