https://www.coursehero.com/u/file/82552071/Chapter-2xlsx/?justUnlocked=1

THE LINK IS THE REFERENCE MATERIAL. It is the Link from your website.

If we look at this spreadsheet, and the one I previously attached, there is a section that I am having trouble understanding. It is under the Operating Activities section -> due to changes in working capital.

The values for Due to changes in : accounts receivable, inventories, accounts payable and accruals all make sense to me. What doesn't make sense is the Net Cash Provided (Used) by Operating Activities? If it is a straight line sum of the values (due to changes in: AR, Inventories, AP, Accruals) then the answer should be -50. (20 -68 +9 - 11 = -50) However the answer listed is +40. A tutor (Legna023) reviewed this same section and also suggested the correct answer was +40.

Also want to verify that cash used to acquire gross fixed assets is -68, which reflects the change in inventory from the previous year to the current year. Is that correct as well?

There is absolutely nothing missing. You are just being lazy or you don't know the answer if you kick it back to me for a 5th time. EVERYTHING IS HERE. Including the link and the issues. Maybe it is time to cancel this subscription if you are going to be this lazy or dishonest. CLICK LINK. scroll. Find section with the label STATEMENT OF CASHFLOWS and follow the heading?