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Using the excerpt from the Animal World Company statement of cash
flows analyze thoroughly the cash flow from operating activities. Be sure to
offer possible reasons for the changes identified.
Operating Activities 2015 2014
Net income $(2,800) $(9,800)
Depreciation and amortization 21,800 21,700
Loss on disposal of property and equipment 11,000 3,100
Increase (decrease) in cash resulting from changes in:
Accounts receivable (10,100) (9,200)
Inventories (35,500) (56,500)
Accounts payable and accrued expenses 54,700 24,200
Net cash provided (used) by operating activities $39,100 $(26,500
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Using the excerpt from the Animal World Company statement of cash
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