From the following, calculate the net cash flows from operating activities (use the direct method):
Sales ............................................................$9,100
Cost of Goods Sold ............................................3,600
Salaries Expense................................................ 1,800
Insurance Expense................................................ 830
Other Expenses (all cash) .....................................1,000
Changes in current assets and liabilities:
Accounts Receivable increased by $640.
Inventory increased by $520.
Accounts Payable increased by $100.
Salaries Payable decreased by $240.
Prepaid Insurance decreased by $140.