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The income statement and selected balance sheet information for Direct Products Company for the year ended December 31, 2013, is presented below. Income Statement Required: Prepare the cash flows from operating activities section of the 2013 statement of cash flows using the indirect method. (List cash outflows as negative amounts.) Required: Prepare the cash flows from operating activities section of the 2013 statement of cash flows using the indirect method. (List cash outflows as negative amounts.)