Avatar Company uses the direct method to prepare its statement of cash flows. Refer to the following financial statement information for the year ending December 31, 2015: 
Prepare the operating activities section of the statement of cash flows, using the direct method.
Definitions:
Searching for Meaning
The process of exploring or identifying significance in one's life or experiences.
Religious Faith
A belief in, or the adherence to, the doctrines of a religion, often involving a personal relationship with a deity or a spiritual concept.
Problem-focused Mechanism
Cognitive and behavioral strategies aimed at confronting and directly solving problems causing stress or anxiety.
Primary Control Strategy
Tactics or methods aimed at directly changing or influencing external events or circumstances to meet one's goals or needs.
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