Starfire Telescopes Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: 
Additional information provided by the company includes the following:
Current assets other than cash decreased by $25,000.
Current liabilities increased by $3,000.
Prepare the operating activities section of the statement of cash flows.
Definitions:
Material Self
The extension of the self into the body, clothes, and possessions.
Possessions
Objects owned by an individual, often holding personal value or significance.
Moral Center
An individual's internal ethical framework that guides their beliefs, values, and actions.
Spiritual Self
A person’s moral center.
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