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Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2017, using the direct method. (Show amounts that

Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2017, using the direct method.(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

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