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:
Computers
Electronic devices designed to store, process, and retrieve data for various applications.
Internet
A global network of interconnected computers and servers allowing for data exchange, communication, and access to information across the world.
Fixed Fee Method
A pricing strategy where a single fixed price is charged for a service, regardless of the variable costs involved.
Business Lawyer
A legal professional specializing in areas affecting the operation of a business, such as taxation, various types of business transactions, and litigation.
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