Purpose: Understand the direct and indirect method of reporting operating activities STATEMENT OF CASH FLOWS-Operating activities STATEMENT A Adapted from COCA-COLA Cash received from customers Cash paid to suppliers Cash paid for operating expenses Other expenses paid ($ in millions) $ 20,457 (6,160) (8,050) (1,788) Net cash from operating activities $ 4,459 STATEMENT B Net income (loss) Depreciation expense Adapted from COCA-COLA ($ in millions) $ 3,751 863 (Increase) decrease in accounts receivable (37) (Increase) decrease in inventory Increase (decrease) in accounts payable (21) 80 Increase (decrease) in accrued expenses Net cash from operating activities Refer to the information immediately above to answer the following questions. (177) $ 4,459