The net income reported on an income statement for the current year was $63,000. Depreciation recorded on fixed assets for the year was $24,000. Balances of the current asset and current liability accounts at the end and beginning of the year are listed below. Prepare the Cash Flows from Operating Activities section of the statement of cash flows using the indirect method. 
Definitions:
In-House Attorneys
Lawyers who are employed directly by a corporation or organization to provide legal services exclusively to their employer.
Legal Affairs
Relates to matters or activities associated with the law, legal processes, or the functioning of the legal system.
Financial Reports
Official records that outline the financial activities, status, and health of a business, organization, or individual.
Purchasing Decisions
The process involved in identifying and procuring goods and services based on need, quality, and price considerations.
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