I reposted the question because I missed important information.

5. Victorino Inc. Income Statement 5. Victorino Inc. Comparative Balance Sheets Other information: Shares of common stock outstonding Eornings per shore Morket price per share, common stock \begin{tabular}{rr} 24,000 & 24,000 \\ $267$4.48 & $16$5.68 \\ \hline \end{tabular} Requirement Prepare the cash flows from operations section of S. Victorino Inc.'s 2018 statement of cash flows using th indirect method. Enter items to be subtracted as negative values