Use the information from BE23.4 for Bloom SA. Prepare the cash flows from operating activities section of Bloom's 2019 statement of cash flows using the indirect method.
Sales revenue..............................................................€200,000
Cost of goods sold.........................................................120,000
Gross profit..................................................................80,000
Operating expenses (includes depreciation of €21,000)...............50,000
Net income.................................................................€ 30,000