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Hi - Tech, Incorporated, reports net income of $ 6 8 . 0 million. Included in that number are depreciation expense of $ 5 .

Hi-Tech, Incorporated, reports net income of $68.0 million. Included in that number are depreciation expense of $5.8 million and a loss on the sale of equipment of $1.8 million. Records reveal increases in accounts receivable, accounts payable, and inventory of $2.8 million, $3.8 million, and $4.8 million, respectively.
Prepare the operating activities section of Hi-Tech's statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Round your answers to 1 decimal place. Enter your answers in millions (i.e., $10,100,000 should be entered as 10.1).)
\table[[HI-TECH, INCORPORATED,],[Statement of Cash Flows (partial),],[Cash flows from operating activities,],[,],[Adjustments to reconcile net income to net cash flows from operating activities:,],[,],[,],[,],[,],[Net cash flows from operating activities,]]
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