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Excerpts from Neuwirth Corporation's comparative balance sheet appear below: Ending Balance Beginning Balance Cash and cash equivalents $ 45,000 $ 35,000 Accounts receivable $ 32,000

Excerpts from Neuwirth Corporation's comparative balance sheet appear below: Ending Balance Beginning Balance Cash and cash equivalents $ 45,000 $ 35,000 Accounts receivable $ 32,000 $ 36,000 Inventory $ 73,000 $ 76,000 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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