Anew health care company reports net income of $210,000 and depreciation expense of $24,000 for the year ending december 31, 2019. no long−term assets were sold or exchanged during 2019. they also have the following data available: december 31, 2018 current assets: cash $30,000 $80,000 accounts receivable $160,000 96,000 inventory $99,000 72,000 total current assets $289,000 $248,000 current liabilities: accounts payable $52,000 $42,000 salaries payable 39,000 91,000 total current liabilities $91,000 $133,000 using the indirect method, what is the net cash provided by operating activities for the year ending december 31, 2019?

$344,000

Explanation:

                                                      2018                 2019            Change

                                                 Amount in $    Amount in $  Amount in $

Inventory                                     99,000.00      72,000.00       27,000.00  Total current asset                   289,000.00    248,000.00       41,000.00  Accounts payable                               52,000.00     42,000.00     (10,000.00)

Salaries payable                              39,000.00      91,000.00      52,000.00  

                                                                           Amount in $

Net income                                                             210,000.00  

Add depreciation                                                      24,000.00  

Changes to current assets and liabilities  

Inventory                                                               27,000.00  

Total current asset                                               41,000.00  

Accounts payable                                                        (10,000.00)

Salaries payable                                                       52,000.00  

Net cash flows from operating activities               344,000.00  

answer; strategic planning;

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