The net income reported on an income statement for the current year was $63,000. Depreciation recorded on fixed assets for the year was $24,000. Balances of the current asset and current liability accounts at the end and beginning of the year are listed below. Prepare the Cash Flows from Operating Activities section of the statement of cash flows using the indirect method. 
Definitions:
Age At First Reproduction
The age at which an organism successfully produces offspring for the first time, an important life-history trait affecting fitness and evolution.
Offspring Number
The total count of new organisms produced or born to parent organisms within a given time frame.
Male Pipefishes
Members of the Syngnathidae family, unique for their role in childbearing, as males carry and nourish embryos in a specialized pouch.
Optimal Investment
The most efficient allocation of resources or capital to achieve the highest possible return or benefit, considering the level of risk involved.
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