Partial balance sheets and additional information are listed below for Rickey Company. 
Additional information for 2013:
Net income was $160,000.
Depreciation expense was $20,000.
Required:
Prepare the operating activities section of the statement of cash flows for 2013 using the indirect method.
Definitions:
Counting
The action of determining the total number of items in a collection or group.
Leadership
The act of guiding or directing a group towards achieving a common goal.
National Communication Association
An organization dedicated to advancing communication as a discipline and facilitating the exchange of research and ideas within the field.
Action Researchers
Researchers who actively participate in the context they are studying, aiming to both understand and improve it through their involvement.
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