Cash flows from operating activities-indirect method
The data below are taken from the financial statements of the Rutherford Corporation: 
Complete the partial statement of cash flows for the year ended December 31,2015,showing the computation of net cash flows from operating activities by the indirect method: 
Definitions:
Sales Performance
A measure of how effectively a company's sales team achieves sales goals.
Job Enrichment
A management strategy that enhances job satisfaction by adding more meaningful responsibilities, challenges, and autonomy to an employee's role.
Scientific-Management Approach
A theory of management that analyzes and synthesizes workflows with the objective of improving labor productivity and economic efficiency.
Human-Relations Approach
A management theory emphasizing the importance of understanding human behavior, social needs, and group dynamics within the workplace.
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