[Solved] Qtopia Company uses the direct method to prepare its statement of cash flows. It has reported operating expenses of $21,000 on its income statement for the year 2012. If the balance in accrued liabilities has gone up by $1,000 during the year, then $1,000 will have to be added to $21,000 as part of the process to calculate payments to suppliers for operating expenses. Clear View: A term denoting an unobstructed and clear line of sight or understanding. Proper Objective: An aim or goal that is suitable and appropriately targeted for a specific task or endeavor. Optical Microscopes: Instruments that use visible light and a system of lenses to magnify small objects, allowing for the observation of details not visible to the naked eye. Physicians' Office Laboratories: Labs located within a physician's office where various tests are performed on clinical specimens to obtain information about the health of a patient.