USE DIRECT METHOD AND ASPE ADDITIONAL INFORMATION:

Depreciation expense is included in "operating expenses." All accounts payable transactions were related to the purchase of

inventory.

During the year, a piece of equipment that originally cost $$100,000$ was sold for cash. The equipment was $60\%$ depreciated at

the time of the sale.

Long$-$term investments were purchased for cash during the year.

Prepare a statement of cash flows, in good form, for Riverbed Corporation, using the direct method. Riverbed Corporation follows

ASPE. $($Show amounts that decrease cash flow with either a negative sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$