Twix Dots Skor

Net income $4,400110,00079,200$

Depreciation expense $33,0008,80026,400$

Accounts receivable increase $($decrease$)(44,000)(22,000)4,400$

Inventory increase $($decrease$)22,00011,000(11,000)$

Accounts payable increase $($decrease$)26,400(24,200)15,400$

Accrued liabilities increase $($decrease$)(48,400)13,200(8,800)$

For each separate company, compute cash flows from operations using the indirect method.

Note: Enter amounts to be deducted as negative values.