Using an indirect method statement of cash flows of Apple Inc., discuss an item that was recorded when calculating net income, but is adjusted as an increase or decrease to determine cash provided by (used by) operating activities, specifically an asset, liability, gain, or loss. Include a summary of how that item impacted net income (or net loss) and why there is an adjustment necessary to determine cash from operations. Use an item not already used in a classmate's post, if possible. In your post, include a screenshot of the statement of cash flows you are analyzing.