Calculate bird brains cash flows from operating activities


Bird Brain Co. reported net income of $46,300 for the year ended December 31, 2013. January 1 balances in accounts receivable and accounts payable were $23,700 and $25,800 respectively. Year-end balances in these accounts were $20,400 and $28,100, respectively. Assuming that all relevant information has been presented, Bird Brain's cash flows from operating activities would be?

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Accounting Basics: Calculate bird brains cash flows from operating activities
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