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Below Are Items Related to the Financial Performance of Open

Question 83

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Below are items related to the financial performance of Open Door Mission for the current year.
 Increase in net assets $135,000 Contribution of long-lived assets 20,000 Unrealized losses on investments 500 Increase in pension liability 17,000 Contribution of advertising and marketing services 3,000 Increase in contributions receivable 12,000 Contribution of contracting services for new facilities 8,000 Decrease in inventories 1,400 Loss on sale of equipment 200 Depreciation and amortization 15,000 Decrease in accounts payable 850\begin{array} { | l | r | } \hline \text { Increase in net assets } & \$ 135,000 \\\hline \text { Contribution of long-lived assets } & 20,000 \\\hline \text { Unrealized losses on investments } & 500 \\\hline \text { Increase in pension liability } & 17,000 \\\hline \text { Contribution of advertising and marketing services } & 3,000 \\\hline \text { Increase in contributions receivable } & 12,000 \\\hline \text { Contribution of contracting services for new facilities } & 8,000 \\\hline \text { Decrease in inventories } & 1,400 \\\hline \text { Loss on sale of equipment } & 200 \\\hline \text { Depreciation and amortization } & 15,000 \\\hline \text { Decrease in accounts payable } & 850 \\\hline\end{array} Required
Prepare the operating section of Open Door Mission's statement of cash flows for the current year, using the indirect method.

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