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Excerpts from Neuwirth Corporation's comparative balance sheet appear below: Ending Balance Beginning Balance Cash and cash equivalents $54,000 $44,000 Accounts receivable $41,000 $45,000 Inventory $82,000

Excerpts from Neuwirth Corporation's comparative balance sheet appear below: Ending Balance Beginning Balance Cash and cash equivalents $54,000 $44,000 Accounts receivable $41,000 $45,000 Inventory $82,000 $85,000 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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