Question: Based on the following information from Ouyang Inc., how much is the operating cash flow for the year 2013? Table: Ouyang Inc. Operating Cash Flow

Based on the following information from Ouyang Inc., how much is the operating cash flow for the year 2013? Table: Ouyang Inc. Operating Cash Flow

Income Statement Item

Year Ended 12/31/2012

Year Ended 12/31/2013

Change

Net income

$30


Depreciation

5


Balance sheet item

12/31/2012

12/31/2013

Change

Accounts Receivable (A/R)

$24

$28

$4

Inventory

15

12

-3

Accounts Payable (A/P)

17

7

-10

35

32

30

28

24

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