Parakeet Company has the following information collected in order to prepare a cash flow statement and uses the direct method for Cash Flow from Operations.The annual report year end is December 31,2014. 
Required:
1.Prepare the Cash Flow for Operations part of the cash flow statement for Parakeet for the year ended December 31,2014.
Definitions:
DSM-5
The 5th edition of the Diagnostic and Statistical Manual of Mental Disorders, a publication by the American Psychiatric Association that provides guidelines for diagnosing mental disorders.
Cannabis-Use Disorder
A medical diagnosis characterized by an individual's inability to abstain from cannabis amidst significant impairment or distress.
Craving
A powerful desire for a specific substance or experience, often related to food, drugs, or habitual activities.
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