Avatar Company uses the indirect method to prepare the statement of cash flows. Please refer to the following section of the comparative balance sheet: 
How will the change in Accounts payable be shown on the statement of cash flows?
Definitions:
Paramount Decision
A landmark 1948 Supreme Court ruling that ended vertical integration in the film industry, forcing studios to divest their movie theater chains.
Exhibition Venues
Places where films are shown to the public, including movie theaters, festivals, and increasingly digital streaming platforms.
Home Technology
Electronic and automated technologies designed for domestic use, enhancing living environments through comfort, convenience, efficiency, and entertainment.
Consume Film
This term refers to the act of watching or experiencing films.
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