Presented below is the operating activities section of a statement of cash flows for 2014: 
Which method of preparing the operating activities section was used?
Definitions:
Era
A long and distinct period of history with a particular feature or characteristic.
Industrial Revolution
A period of major industrialization that took place during the late 1700s and early 1800s, revolutionizing technology, economy, and society.
England
A country that is part of the United Kingdom, known for its rich history, cultural heritage, and as the birthplace of the English language.
United States
A country in North America consisting of 50 states and a federal district, known for its diverse culture and significant global influence.
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