* Total Inventory is the sum of the Anya's purchased Inventory PLUS all the Raw Material, Work-In-Process and Finished goods i.e. her Manufacturing inventory. Anya's Bookstore Year 4 - Cash Flow Statement (Indirect Method) Net Profit Adjustments for Non-Cash Items Add Back Depreciation Expense Add Back Loss on Sale of Non-Current Asset Deduct Increases in Current Assets Raw Materials Work-In-Process Finished Goods Add Decreases in Current Assets Inventory (Stock)