The income statement and a partial balance sheet for Regovich Company is presented below.Prepare the operating activities section of the statement of cash flows using the indirect method. 
Definitions:
Economic Environment
The combination of external economic factors that impact the operation of businesses, such as inflation, employment rates, and GDP growth.
Bankruptcy Codes
A set of federal laws outlined in the United States that govern bankruptcy proceedings and provide the legal framework for dealing with financial insolvency.
Labor Market Supply
The total pool of individuals available and qualified to work, determined by factors such as demographics, education, and willingness to work at prevailing wage rates.
Theory Y
A management theory which suggests that employees are naturally motivated, enjoy working, and will exhibit self-control and self-direction if they are committed to the objectives of the organization.
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