Function: SUM; Formula: Add, Subtract; Cell Referencing
Some cells are merged.
Using Excel to Calculate Operating Cash Flows					Student Work Area
PROBLEM					Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem area. Use the SUM function with cell references to this work area for the total.
The comparative balance sheets for Gale Company show these changes in noncash current asset accounts and net income for the period.
	Accounts receivable decrease	$ 80,000
	Prepaid expenses increase	28,000			Compute net cash provided by operating activities using the indirect method.
	Inventories increase	40,000
	Net income	186,000
						Net income
						Adjustments to reconcile net income to net
						cash provided by operating activities
						Net cash provided by operating activities