Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: 
Adjust Year 2 net income of $65,000 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method.
Definitions:
Digital Channel
A medium of communication that is facilitated by electronic technology, such as social media, email, or websites.
Medium
A means or channel through which content is delivered or communicated, such as print, digital, or broadcast.
Channel
A medium through which a message is transmitted from sender to receiver, such as email, telephone, or face-to-face communication.
Written, Printed Communication
The exchange of information or messages through texts that are inscribed on a physical medium like paper.
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