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in this presentation we will continue putting together the statement of cash flow is using the indirect method focusing here on the change in accounts receivable for more accounting information and accounting courses visit our website at accounting instruction dot info the information will be a comparative balance sheet the income statement and some added information we will be focusing in on a worksheet that was composed from the comparative balance sheet so here is our worksheet so our worksheet that we can pay that we made from the comparative balance sheet current period prior period change so we have all of our balances here for the current period the prior period and the change we have put in this change and this is really the column that we are focusing in on were trying to get to this change in cash by finding a home for all other changes once we find a home for all other changes we will get to this change in cash the bottom line here sixty one thousand nine hundred the major