The income statement and a partial balance sheet of Hart Alloy Company for the year ended December 31, 2017 is presented below. Prepare the operating activities section of the statement of cash flows using the direct method. Accrued Liabilities relate to miscellaneous operating expenses. 
Definitions:
Primitive Side
Primitive Side refers to the basic or instinctual part of human nature, often associated with innate drives, behaviors, or reactions that derive from our ancestral or evolutionary past.
Personality
Personality is the combination of thoughts, emotion patterns, and behaviors uniquely exhibited by an individual, distinguishing one person from another.
Source Traits
The more basic traits that underlie the surface traits, forming the core of personality.
Raymond Cattell
A British and American psychologist known for his psychometric research into intrapersonal psychological structure and the influential 16 personality factors model.
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