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 acquisition of plant assets for $52,000 cash. 
Net Increase (Decrease)in Cash
Total
Definitions:
Anesthesia
A medical treatment that prevents patients from feeling pain during surgery or other procedures by inducing a temporary loss of sensation or consciousness.
Hypnosis
A trance-like state of heightened suggestibility, focused attention, and deep relaxation.
Rebound Effect
The phenomenon in which the symptoms of a condition reappear or worsen after stopping or reducing treatment, often seen in medication use.
Problem-Solving Theory
A theoretical framework that focuses on the processes involved in discovering, analyzing, and solving problems.
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