The following is financial information for three companies:

Windsor Ltd$.$

Ceradyne Ltd$.$

Nash Ltd$.$

Sales revenue

$$454,900$ $$689,800$ $$1,122,200$

Cost of goods sold

$251,500397,600745,200$

Selling and administrative expenses

$78,300115,600125,000$

Depreciation expense

$7,80019,90035,200$

Interest expense

$4,1001,0003,700$

Income tax expense

$20,40042,50056,600$

Dividends paid

$7,4008,60028,100$

Increase$/($Decrease$)$ in

Accounts receivable

$(5,400)4,800(12,900)$

Inventory

$3,900(12,000)15,400$

Property, plant, and equipment

$59,900(11,100)70,200$

Accounts payable

$6,100(8,000)5,640$

Interest payable

$(1,300)1,500(600)$

Income tax payable

$5,300(2,900)6,900$

Notes payable

$25,600(46,800)10,600$

Common shares

$36,000(5,100)(94,300)$

For each of the above companies, calculate the cash flow from operations using the indirect method. $($List items that increase cash flow first.$)$