SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 1,828,000 Cost of goods sold 991,000 Gross profit 837,000 Operating expenses Salaries expense $ 245,535 Depreciation expense 44,200 Rent expense 49,600 Amortization expenses—Patents 4,200 Utilities expense 18,125 361,660 475,340 Gain on sale of equipment 6,200 Net income $ 481,540 Accounts receivable $ 30,500 increase Accounts payable $ 12,500 decrease Inventory 25,000 increase Salaries payable 3,500 decrease Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)

                      Statement of Cash Flows (partial)

Cash flows from operating activities

Net income                                                           $481,540

Adjustments to reconcile net income to

net cash provided by operating activities

Income statement items not affecting cash

Depreciation expense                   $44,200

Gain on sale of equipment           -$6,200

Amortization expenses–Patents   $4200

Changes in current operating

assets and liabilities

Decrease in accounts payable    -$12,500

Decrease in salaries payable       -$3,500

Increase in accounts receivable  -$30,500

Increase in Inventory                    -$25,000

Net changes                                                          -$29,300

Cash flows from operating activities                  $452,240

the answer is risk management planning

b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.