Avatar Company uses the indirect method to prepare its statement of cash flows. Using the worksheet shown below, enter the adjustments needed to record the increases and decreases in current assets (other than cash)and current liabilities. 
Net Increase (Decrease)in Cash
Total
Definitions:
Operating Cost
Expenses associated with the day-to-day operations of a business, excluding costs related to direct material and direct labor.
Useful Life
The estimated period that an asset is expected to be usable for the purpose it was acquired.
Differentiation Value
The perceived value added to a product or service through unique features and qualities that set it apart from competitors.
Value-based Pricing
A pricing strategy where the price of a product or service is based on the perceived value to the customer rather than the cost of production.
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