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5. Victorino Inc. Income Statement 5. Victorino Inc. Comparative Balance Sheets Other
information: Shares of common stock outstonding Eornings per shore Morket price per share,
common stock begin{tabular}{rr} 24,000 & 24,000  $267$4.48 & $16$5.68  hline
end{tabular}
Requirement Prepare the cash flows from operations section of S. Victorino Inc.'s 2018
statement of cash flows using th indirect method. Enter items to be subtracted as negative values.

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