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Excerpts from Neuwirth Corporation's comparative balance sheet appear below: Ending Balance Beginning Balance Cash and cash equivalents $ 44,000 $ 34,000 Accounts receivable $ 31,000

Excerpts from Neuwirth Corporation's comparative balance sheet appear below:

Ending Balance Beginning Balance
Cash and cash equivalents $ 44,000 $ 34,000
Accounts receivable $ 31,000 $ 35,000
Inventory $ 72,000 $ 75,000

Which of the following is the correct treatment within the operating activities section of the statement of cash flows using the indirect method?

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