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Monarch Company utiliza el mtodo indirecto para preparar su estado de flujos de efectivo. Se ha
recopilado la siguiente informacin para el perodo actual: Ganancia en venta de terreno $ 54,000
Utilidad neta $ 171,000 Gasto de depreciacin $ 83,000 Efectivo recibido por venta de terreno $
169,000 Disminucin en inventario $ 19,000 Incremento en cuentas por cobrar $ 14,000
Incremento en cuentas por pagar $ 20,000 Sobre la base nicamente de la informacin anterior, el
estado de flujos de efectivo de Monarch Company muestra que el flujo de efectivo neto de las
actividades operativas es:

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