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Cash Flows from Operating Activities – Direct Method

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Cash flows from operating activities – direct method

Carla Limited had the following financial statements:
Cash flows from operating activities – direct method  Carla Limited had the following financial statements:     Additional information: •	Equipment that cost $8,000 was sold for the carrying amount of $3,750.  •	Dividends declared and paid were $10,000.   Prepare the operating activities section of a statement of cash flows using the direct method.

Additional information:
• Equipment that cost $8,000 was sold for the carrying amount of $3,750.
• Dividends declared and paid were $10,000.
Prepare the operating activities section of a statement of cash flows using the direct method.

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Definitions:

Cognitive-Behavioral Intervention

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Motivational Interviewing

Intervention for sufferers of substance use disorders to elicit and solidify individuals’ motivation and commitment to changing their substance use; rather than confronting the user, the motivational interviewer adopts an empathic interaction style, drawing out the user’s own statements of desire, ability, reasons, need, and, ultimately, commitment to change.

12-Step Program

A set of guiding principles outlining a course of action for recovery from addiction, compulsion, or other behavioral problems.

Contingency Management Programs

Behavioral treatment methods that reward or punish individuals for adhering to or deviating from certain behaviors or objectives.

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