The comparative balance sheets of Posner Company, for Years 1 and 2 ended December 31, appear below in condensed form: 
The income statement for the current year is as follows: 
Additional data for the current year are as follows: 
Prepare a statement of cash flow, using the indirect method of reporting cash flows from operating activities.
Definitions:
Medical Technologist
A healthcare professional responsible for performing laboratory testing critical to the detection, diagnosis, and treatment of disease.
Respiratory Therapist
A healthcare professional specializing in the treatment and care of patients with breathing or other cardiopulmonary disorders.
Triage
To assess the urgency and types of conditions patients present as well as their immediate medical needs.
Paramedic
A paramedic is a healthcare professional who provides advanced levels of care for medical emergencies and trauma outside of hospital settings.
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