Answer:
                  Jefferson Inc.
         Cash flows from operating activities
Net income                                $2,080   Â
Adjustments to reconcile net income to net cash Â
flow from the operating activities
Depreciation expenses            $370
Decrease in accounts receivable    $700
(3700-3000)
Increase in inventory              -$1800
(8,400-10,200)
Decrease in account payable       -$200
(800-1000)
Increase in accruals                $100        -$830
(700-600)
Net cash flow from operating activities          $1,250