Van Cleef Company's comparative balance sheet and income statement for last year appear below: 
The company declared and paid $18,000 in cash dividends during the year. The company uses the direct method to determine the net cash provided by operating activities.
-On the statement of cash flows, the operating expenses adjusted to a cash basis would be:
Definitions:
Operant Responding
A behavioral concept where the strength of a behavior is modified by reinforcement or punishment.
Negative Reinforcement
A behavioral concept where the removal of an unfavorable event or outcome after the display of a behavior increases the likelihood of the behavior being repeated in the future.
Evolutionary History
Evolutionary History is the record of biological evolution and diversification of life forms over time, shaped by natural selection and genetic changes.
Charles Darwin
A British naturalist of the 19th century best known for his contributions to the science of evolution, particularly the theory of natural selection.
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