The following is a list of items to be included in the 2016 statement of cash flows for the Winter Company: 
Required:
Prepare the 2016 statement of cash flows using the visual method.
Definitions:
Interrater Reliability
The level of agreement among multiple observers or raters on how they score or assess a particular phenomenon.
Projective Tests
Psychological assessments that use ambiguous stimuli to elicit responses revealing hidden emotions, desires, and internal conflicts.
Bias
A tendency to favor or prejudice against something or someone, often in a way considered to be unfair.
Cognitive Inventory
An assessment tool used to evaluate patterns of thinking and behavior that may contribute to mental health issues.
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