P9-48. Calculate cash from operating activities using the indirect method. (LO 5)

Ace Corporation had the following information available for 2008.

January 1

December 31

Accounts receivable

$80,000

$76,000

Prepaid insurance

48,000

25,000

Inventory

76,000

50,000

Ace Corporation reported net income of $130,000 for the year. Depreciation expense, included on the income statement was $20,800.
Required

Assume this is all the information relevant to the statement of cash flows. Use the indirect method to prepare the cash flows from operating activities section of Ace Corporation’s statement of cash flows for the year ended December 3 1, 2008