Statement of Cash FlowsDirect Method The comparative balance sheet of Rowe Products Inc. for December 31, 2013 and 2012, is as follows:

Prepare a statement of cash flows, using the direct method of presenting cash flows from operating activities. If needed, use the minus sign to indicate cash outflows, any cash payments, or a decrease in cash. Prepare a statement of cash flows, using the direct method of presenting cash flows from operating activities. If needed, use the minus sign to indicate cash outflows, any cash payments, or a decrease in cash