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 Accrued liabilities be shown on the statement of cash flows?
Definitions:
Somatic Cells
Cells of an organism that make up the body's tissues and organs, excluding germ cells.
DNA
A molecule known as deoxyribonucleic acid, it bears the genetic guidelines vital for the growth, development, functioning, and reproductive processes of every known living entity and several viruses.
Sugar-Phosphate
The backbone of DNA and RNA molecules, composed of alternating sugar and phosphate groups.
Hydrogen Bonds
Hydrogen bonds are a type of weak chemical bond that is formed when a hydrogen atom, covalently bonded to a more electronegative atom or group, is attracted to another electronegative atom.
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