Chapter 5 - Balance Sheet and Statement of Cash Flows - Review and Practice - Brief Exercises - Page 239: BE5-13

Cash Flows from Operating Activities Net Income $151,000 Adjustments to Reconcile net Income to Net Cash Provided by operating activities Depreciation Expense $44,000 Increase in accounts payable $9,500 Increase in accounts receivable ($13,000) $40,500 Net cash provided by operating activities $191,500

Ames Company total cash flows from operating activities equals to= $191,500