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Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) Twix $ 7,800 58,500 78,000

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Net income Depreciation expense Accounts receivable increase (decrease) Inventory increase (decrease) Accounts payable increase (decrease) Accrued liabilities increase (decrease) Twix $ 7,800 58,500 78,000 39,000 Dots: $ 195,000 15,600 Skor $ 140,400 46,800 (7,800) (39,000) (19,500) 19,500 46,800 (42,900) 27,300 (85,800) 23,400 (15,600) For each separate company, compute cash flows from operations using the indirect method. Note: 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 operating activities: Income statement items not affecting cash Changes in current operating assets and liabilities

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