#3

Arundel Company disclosed the following information for its recent calendar year. \begin{tabular}{|l|l|l|} \hline Cash flows from operating activities-indirect method \\ \hline Adjustments to reconcile net income to net cash provided by operating activities \\ \hline Income statement items not affecting cash & & \\ \hline & Clows (partial) \\ \hline Changes in current operating assets and liabilities & & \\ \hline & \\ \hline & \\ \hline \end{tabular}