Fitz Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data
Net income $409,000 Accounts receivable decrease $37,300
Depreciation expense 46,800 Inventory decrease 44,500
Amortization expense 7,700 Prepaid expenses increase 6,900
Gain on sale of plant assets 6,300 Accounts payable decrease 10,000
Salaries payable increase 2,000

Required:
Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31.

1. alwaysrain irrigation, inc. would like to determine capacity requirements for the next four years. currently, two production lines are in place for making bronze and plastic sprinklers. three types of sprinklers are available in both bronze and plastic: 90-degree nozzle sprinklers, 180-degree nozzle sprinklers, and 360-degree nozzle sprinklers. management has forecast demand for the next four years as follows: both production lines can produce all the different types of nozzles. the bronze machines needed for the bronze sprinklers require two operators and can produce up to 12,000 sprinklers. the plastic injection molding machine needed for the plastic sprinklers requires four operators and can produce up to 200,000 sprinklers. three bronze machines and only one injection molding machine are available. what are the capacity requirements for the next four years? (assume that there is no learning.)