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Construct a Cash Flow from Operating Activities (CFO) using direct and indirect methods for the following data (in million USD) Purchases on Credit 380 Cash

Construct a Cash Flow from Operating Activities (CFO) using direct and indirect methods for the following data (in million USD) 

 

Purchases on Credit 380 Cash Purchases 200 Cash Sales 400 Sales on Credit 410 I Receipts from Receivables 430 Payments to Payables 360 Cash Expenses 100 Depreciation 55 There is no inventory at the end of the year

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