The focus of the worksheet approach to a statement of cash flows is directed towards the: a. columns for the analysis of transactions. b. opening balances of a balance sheet column. c. noncash items of a balance sheet. d. closing balances of a balance sheet column. while calculating operating cash flows using the indirect method? Which of the following is added to net a. A gain on sale of machinery b. A dividend payment c. A decrease in inventory d. A decrease in bills payable