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Statement of Cash Flows (partial) Cash flows from operating activities: Net income 260,900 Adjustments to reconcile net income to net cash flow from operating activities: Depreciation 78,000 Changes in current operating assets and liabilities: Decrease in accounts receivable Increase in inventories Decrease in prepaid expenses Decrease in accounts payable 9,470 X Increase in salaries payable $ Net cash flow from operating activities Feedback