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PA 13. LO 16.6 Use the following excerpts from Fromera Company's financial information to prepare the operating section of the statement of cash flows (direct method) for the year 2018 . Cash Flow from Operating Activities (Direct Method) Cash Flow from Operating Activities Cash Collected from Customers Cash Payments: To suppliers of Inventory To vendors for Operating Expenses Net cash flows from operating activities Calculations to convert to cash basis: Cash Collected from Customers Beginning balance, Accounts Receivable Accrual Basis Sales Potential Cash Collected Ending balance, Accounts Receivable Cash Collected from Customers this period Cash Paid for Inventory Purchases: Part 1 Ending balance, Inventory Cost of Goods Sold Goods Available for Sale Beginning balance, Inventory Inventory Purchased this period