Based on the information in the following income statement and balance sheet for Monterey Corporation, determine the cash flows from operating activities using the direct method. 
Definitions:
Article 2
Depending on the context, this could refer to Article 2 of various laws or agreements; often associated with the UCC in the US, governing the sale of goods.
UCC
The Uniform Commercial Code, a comprehensive set of laws governing commercial transactions in the United States, designed to standardize and simplify the laws across states.
Damages
Monetary compensation awarded by a court to a person who has suffered loss or harm due to the unlawful act or negligence of another.
Breach
The violation or infringement of a law, duty, or other form of agreement.
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