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Problem 13 - A Cash Flows, Operating Activities - Direct \& Indirect Requirements: Prepare the operating activities section of the Statement of Cash Flows using: (1) the direct method and (2) the indirect method for the Beet Company. Problems 13 - B Statement of Cash Flows Requirements: For the Spinach Company, for the year ended December 31 of Year 2, prepare: 1) A Statement of Cash Flows, using the Brect Method, showing cash flows from operating, investing and financing activities. 2) The operating section of the Statement only, uning the Indirect Method