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:
Cow Feed
Food provided to cows, including grass, grains, and other dietary supplements, to maintain their health and productivity.
Price of Hay
The cost at which hay is sold or bought, often influenced by factors such as quality, availability, and demand.
Club Membership
Club membership describes an individual's subscription or affiliation with a private group that offers access to exclusive resources or activities.
Price of Y
The market value or cost assigned to good Y, influenced by factors like supply, demand, and market conditions.
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