Twix				Dots				Skor
Net income	$	7,500			$	188,000			$	135,600
Depreciation expense		56,300				15,000				45,200
Accounts receivable increase (decrease)		75,100				37,500				(7,500	)
Inventory increase (decrease)		(37,600	)			(18,800	)			18,800
Accounts payable increase (decrease)		45,100				(41,400	)			26,300
Accrued liabilities increase (decrease)		(82,700	)			22,600				(15,000	)

For each separate company, compute cash flows from operations using the indirect method. (Amounts to be deducted should be indicated by a minus sign.)

Cash Flows from Operating Activities (Indirect) Twix Dots Skor Adjustments to reconcile net income to net cash provided by operations