Cash flows from $($used for$)$ operating activities$-$indirect method

beginning and end of the year are as follows:

adjustments.

Statement of Cash Flows $($partial$)$

Line Item Description

Cash flows from $($used for$)$ operating activities:

Adjustments to reconcile net income to net cash flows from $($used for$)$ operating activities:

Changes in current operating assets and liabilities:

Increase in accounts receivable

Decrease in inventories

Decrease in prepaid expenses

Increase in accounts payable

Decrease in wages payable

Net cash flows from operating activities