The following is financial information for three companies:

Kingbird Ltd$.$

Accustart Ltd$.$

Vaughn Ltd$.$

Sales revenue

$$458,100$ $$689,400$ $$1,126,200$

Cost of goods sold

$254,500395,000745,000$

Selling and administrative expenses

$77,600112,500128,000$

Depreciation expense

$7,90024,60031,800$

Interest expense

$3,3001,900900$

Income tax expense

$21,40044,50052,300$

Dividends paid

$10,4004,60029,500$

Increase$/($Decrease$)$ in

Accounts receivable

$(4,300)6,200(9,000)$

Inventory

$5,200(10,500)14,800$

Property, plant, and equipment

$61,000(13,300)73,400$

Accounts payable

$3,900(5,800)6,640$

Interest payable

$(2,200)1,900(400)$

Income tax payable

$1,900(2,000)8,600$

Notes payable

$24,500(46,100)14,000$

Common shares

$37,900(8,200)(94,400)$

For each of the above companies, calculate the cash flow from operations using the indirect method