Nice try! Operating loss is a negative amount, not a positive amount. The difference between operating loss and net loss is not part of the calculation. Depreciation expense is added to the reconciliation, not subtracted
Operating Loss | $(110,500) |
Depreciation | $ 245,000 |
Change in Accounts Payable | $ 2,500 |
Net Cash Provided by Operating Activities | 137,000 |
See Reconciliation of Operating Income to Net Cash Provided by Operating Activities for further review.