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1 Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) Twix $6,000 45, 100 60,200

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1 Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) Twix $6,000 45, 100 60,200 (30,200) 36,200 (66,400) Dots $151,000 12,000 30,000 (15,100) (33,300) 18,200 Skor $109,200 36,400 (6,000) 15,100 21,100 (12,000) 10 points For each separate company, compute cash flows from operations using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Cash Flows from Operating Activities (Indirect) TWix Dots Skor Adjustments to reconcile net income to net cash provided by operations

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