Advance Systems Inc. reported the following information for 2013 and 2014: 
If Advance Systems uses the indirect method to prepare the operating activities section of the statement of cash flows, what amount will be reported as net cash flows from operating activities for 2014?
Definitions:
Northern English Towns
Urban areas located in the northern regions of England, often characterized by their industrial heritage and cultural significance.
Fourth Wave
Often refers to the latest phase or generation in a series of developments or movements, commonly used in context with feminism or technology.
Social Justice
A concept based on the idea of creating a society or institution that is based on the principles of equality and solidarity, understands and values human rights, and recognizes the dignity of every human being.
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