Draper Company prepared the tabulation below at December 31, 2014. 
Instructions
Show how each item should be reported in the statement of cash flows. Use parentheses for deductions.
Definitions:
Ribs
Long, curved bones which form the rib cage, providing protection to the thoracic organs and supporting the upper body.
Patellar Region
Refers to the area of the body associated with the knee cap.
Sural Region
The area of the calf or posterior part of the lower leg.
Pubic Region
The area of the lower abdomen located above the genitalia and below the belly button, part of the pelvis.
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