$4$

The independent cases listed below include all items relevant to operating activities.

$1$ points

Required:

Compute cash flows from operating activities using the direct method. $($Amounts to be deducted should be indicated with a minus sign.$)$

Answer is complete but not entirely correct.

$\backslash$table$[[,$Case A$,$Case B$,$Case C$],[$Cash Collected from Customers,$$69,000,$$$53,700,$$$95,700$