Twix Dots Skor Net income $ 4,200 $ 106,000 $ 76,800 Depreciation expense 31,600 8,400 25,600 Accounts receivable increase (decrease) 42,200 21,000 (4,200 ) Inventory increase (decrease) (21,200 ) (10,600 ) 10,600 Accounts payable increase (decrease) 25,400 (23,400 ) 14,800 Accrued liabilities increase (decrease) (46,600 ) 12,800 (8,400

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