Prepare the cash flow from operating activities section of the cash flow statement using the indirect method for a company with the following information: net income of $80,000, depreciation expense of $10,000, increase in accounts receivable of $5,000, decrease in inventory of $3,000, and increase in accounts payable of $2,000. Discuss the importance of cash flow from operating activities in assessing the company’s liquidity and financial health. Analyze the impact of changes in working capital components on operating cash flow. Consider the strategic implications of managing operating cash flow effectively, including optimizing receivables and payables, managing inventory levels, and controlling operating expenses. Discuss the role of cash flow analysis in financial planning, budgeting, and investment decision-making. Explain how the indirect method compares to the direct method in providing insights into the company’s cash flow generation and operational efficiency.