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Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) Twix $ 5,300 39,800 53,100 (26,600)

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Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) Twix $ 5,300 39,800 53,100 (26,600) 31,900 (58,500) Dots $133,000 10,600 26,500 (13,300) (29,300) 16,000 Skor $ 96,000 32,000 (5,300) 13,300 18,600 (10,600) For each separate company, compute cash flows from operations using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Cash Flows from Operating Activities (Indirect) Twix Dots Skor Adjustments to reconcile net income to net cash provided by operations

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