The following is financial information for three companies. Bonita & Sons Ltd. Kennel Co. Swifty Ltd. Sales revenue $455,000 $795,000 $972,000 Cost of goods sold 235,000 420,000 550,000 Depreciation expense 48,000 73,000 86,000 Other operating expenses 50,000 60,000 70,000 Interest expense 15,000 20,000 35,000 Gain (loss) on sale of equipment 9,000 (15,000) (14,000) Dividends paid 6,000 10,000 12,000 Increase/(Decrease) in Accounts receivable 14,000 (16,000) 15,000 Inventory (20,000) 25,000 (30,000) Prepaid expenses 1,000 (2,400) (2,600) Property, plant, and equipment 220,000 (70,000) 150,000 Accounts payable (9,100) 15,000 (8,000) Interest payable 3,000 (8,000) 5,000 Bonds payable (20,000) 50,000 60,000 Common shares 71,000 (11,000) 134,000 For each of the above companies, calculate the cash flow from operations using the indirect method. (List items that increase cash flow first.)