The following data is supplied from the comparative balance sheets and income statement information from Westerman, Inc. Westerman uses the indirect method to prepare the statement of cash flows. Net income for 2013 was $20,000. No long term assets were sold during the year. During 2013, Westerman paid dividends of $12,000. 
-Prepare the operating activities section of Westerman's statement of cash flows.
Definitions:
Growth Spurt
A rapid increase in growth, particularly in stature and body size, typically occurring during puberty.
Physical Development
The biological progress and growth of the body and brain, including motor skills, health, and physical abilities.
Child
A young human being below the age of puberty or below the legal age of majority.
Infant Brain
The developing brain of a child from birth to 24 months, undergoing rapid growth and changes that are crucial for future development.
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