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Using the indirect method, calculate the amount of cash flows from operating activities from the following data:
Orthopnea
Difficulty breathing that occurs when lying down and is relieved by sitting up, often associated with heart failure.
Breathing
The process of taking air into and expelling it from the lungs, essential to supply the body with oxygen and remove carbon dioxide.
Upright Position
A body posture where an individual stands or sits straight, with the spine aligned vertically.
Diaphragm
A dome-shaped muscular partition separating the thorax from the abdomen in mammals, playing a major role in breathing.
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