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Exhibit 12-4 Manning Company Uses the Indirect Method to Prepare the Statement

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Exhibit 12-4
Manning Company uses the indirect method to prepare the statement of cash flows.The following amounts are shown in its December 31,2013,financial statements.
Exhibit 12-4 Manning Company uses the indirect method to prepare the statement of cash flows.The following amounts are shown in its December 31,2013,financial statements.    -Refer to Exhibit 12-4.How will the change in salaries payable be reported in the operating activities A) The increase of $15,000 will be added to net income. B) The increase of $15,000 will be subtracted from cost of goods sold. C) The increase of $15,000 will be subtracted from net income. D) The increase of $15,000 will be added to sales revenue. E) None of the answer choices is correct.
-Refer to Exhibit 12-4.How will the change in salaries payable be reported in the operating activities

Understand the principles and effectiveness of different treatment approaches including voucher-based treatment.
Acknowledge the characteristics and motivations of individuals entering substance abuse rehabilitation programs.
Recognize the importance of the foundational elements in a client's ability to recover.
Understand the goals and methods of cognitive-behavioral approaches in treating SUDs.

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Host Country

The nation where a company operates branches or subsidiaries outside of its home country or where international events take place.

Across Cultures Competency

The capability to effectively understand, communicate, and interact with people from different cultural backgrounds.

Ongoing Communications

Continuous and consistent exchange of information, both formal and informal, among members of an organization or team.

Active Questioning

The practice of intentionally asking questions to elicit information, encourage deep thinking, or guide a conversation in a productive direction.

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