Use the information from E9-39B to calculate the cash flow from operating activities for Pro Consultants, Inc. Based on the information provided, which method of preparing the statement of cash flows does Pro Consultants, Inc., use?

InE9-39B

From the Financial Statements for Pro Consultants, Inc. Balance Sheet Income Statement Amount for the Year $105,050 Beginning of the Year End of the Year Sales revenue Accounts receivable Utilities expense Utilities payable Cost of goods sold Inventory Accounts payable Interest expense Interest payable Common stock and additional 10 ,000 16,500 3,500 5,500 8,700 2,000 35,500 10,500 2,000 500 2,550 400 175,000 325 260,000 paid-in capital