Walker Inc. uses the indirect method to prepare the statement of cash flows. Refer to the following section of the comparative balance sheet: 
The change in Inventory will be shown as a negative cash flow in the adjustments to Net Income.
Definitions:
Performance
The act of carrying out a task or function; how well an individual or group meets established goals or standards.
Dysfunctional Methods
Ineffective or harmful practices or techniques that hinder the achievement of objectives or damage organizational culture.
Performance Goals
Targets or objectives set to measure and achieve desired levels of proficiency or output in specific areas of work or activity.
Feedback
Information given to someone about their performance, which can be used for confirmation or improvement.
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