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:
Organizational Behaviour
The study of how people interact within groups in a workplace setting and how this affects the performance, motivation, and structure of an organization.
Punctuated Equilibrium
A theory in evolutionary biology that proposes that species evolve rapidly during short periods of drastic change, followed by long periods of stasis.
Midpoint Transition
A concept in project or task management indicating a significant phase of transition or shift in focus, often halfway through the process.
Group Development
The phases through which a group progresses, from formation to maturity, affecting its structure and function.
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