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:
Occupational Safety
Regulations and practices designed to ensure the safety and health of workers in their workplace.
Health Act
Legislation aimed at regulating healthcare practices, ensuring public health and safety, and often providing guidelines for healthcare providers and institutions.
Civil Penalties
A form of punishment imposed by a governmental entity for violations of certain laws or regulations, typically involving a monetary fine without criminal intentions.
Criminal Penalties
Criminal penalties refer to the sanctions imposed by a court following a conviction for a criminal offense, such as fines, probation, or imprisonment.
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