Digby Corporation's balance sheet and income statement appear below:
Cash dividends were $29. The company did not dispose of any property, plant, and equipment during the year.Required:Prepare the operating activities section of the statement of cash flows in good form using the direct method.

Direct Method

A costing method that directly allocates service department costs to producing departments without any intermediate allocation steps.

Operating Activities

Refers to the primary revenue-generating activities of a business, typically including sales, service delivery, and associated costs.