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The following accounts and corresponding balances were

The following accounts and corresponding balances were drawn from Osprey Company's 2014 and 2013 year-end balance sheets:

347_264-B-M-A-S-C-F (2023).png

During the year, $84,000 of unearned revenue was recognized as having been earned. Rent expense for 2014 was $24,000.

Required:

Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used.

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Managerial Accounting: The following accounts and corresponding balances were

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