Indirect calculation of operating cash flows

Video Corporation's balance sheet revealed the following account balance information:

Account	Dec. 31, 20X6	Dec. 31, 20X5
Accounts receivable	$52,000	$57,000
Merchandise inventory	75,000	68,000
Accounts payable	22,000	19,500

The accrual-basis net income was $109,000. In computing net income, the company recorded $13,600 of depreciation expense; there were no gains or losses from investing and financing activities.

On the basis of the preceding information, calculate Video's cash flows from operating activities by using the indirect method.

• Net Income?
• Accounts receivable?
• Inventory?
• Accounts Payable?
• Depreciation?
• Cash flow from operating activities?

Indirect calculation of operating cash flows Video Corporation's balance sheet revealed the following account balance information: Account Dec. 31, 20X6 Dec. 31, 20X5 Accounts receivable $52,000 $57,000 Merchandise inventory 75,000 68,000 Accounts payable 22,000 19,500 The accrual-basis net income was $109,000. In computing net income, the company recorded $13,600 of depreciation expense; there were no gains or losses from investing and financing activities. On the basis of the preceding information, calculate Video's cash flows from operating activities by using the indirect method. (1) (2) (3) (4) (5) (6) Net Income? Accounts receivable? Inventory? Accounts Payable? Depreciation? Cash flow from operating activities