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Portions of the financial statements for Avatar Technologies are provided below. AVATAR TECHNOLOGIES Selected Balance Sheet Data December 3 1 , 2 0 2 4

Portions of the financial statements for Avatar Technologies are provided below.

AVATAR TECHNOLOGIES

Selected Balance Sheet Data

December

31, 2024,

compared to December

31, 2023

Required:

Prepare the operating activities section of the statement of cash flows for Avatar Technologies using the direct method.

(

Amounts to be deducted should be indicated with a minus sign.

)

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