The income statement of Redman Inc. for the year ended December 31, 2010, reported the following condensed information: 
Redman's balance sheet contained the following comparative data at December 31: 
Redman has no depreciable assets. Accounts payable pertains to operating expenses.
Instructions
Prepare the operating activities section of the statement of cash flows using the direct method.
Definitions:
Substance Intoxication
The physiological state of being under the influence of substances such as drugs or alcohol, affecting mental and physical functions.
Psychological Changes
Alterations in an individual's behavior, feelings, or thoughts that may result from various causes, including stress, trauma, or mental health conditions.
Central Nervous System
The part of the nervous system consisting of the brain and spinal cord, responsible for processing and sending out signals to the body.
Alcohol Use Disorders
A spectrum of issues arising from excessive alcohol use, ranging from mild to severe addiction.
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