When a worksheet is used to prepare a Statement of Cash Flows,

outflows of cash and items added as adjustments to net income are

entered as

credits $($for outflows$)$ and debits $($for items added to net

income$)$ in the reconciling columns.

debits in the reconciling columns.

debits $($for outflows$)$ and credits $($for items added to net

income$)$ in the reconciling columns.

credits in the reconciling columns.