Jon's Catering Company Cash Flow Statement For the Year Ended December 31, 2020 Cash Flow from Operating Activities Net Income Answer 262000 Adjustments for Non-Cash Items Depreciation expense Answer 44000 Gain on sale of land Answer 22300 Change in Current Assets and Current Liabilities Increase in accounts receivable Answer 13000 Decrease in food and beverage inventory Answer -26200 Decrease in accounts payable Answer 14000 Net Cash Provided (Used) by Operating Activities