1) Using the financial statements and additional information below, construct an indirect cash flow statement in Excel for year 4. As long as you are following general cash flow formatting rules (e.g. operating section, investing section, financing section), you can format it as you see fit. Remember that these reports should be clean, easy to read and understand, and useful for decision-making purposes. Exhibit 3.26 Nojiri Pharmaceutical Industries Balance Sheets (amounts in millions) (Problem 3.28) Additional information: - The changes in Accumulated Other Comprehensive Income relate to revaluations of Investments in Securities to market value. The remaining changes in Investments in Securities result from purchases and sales. Assume that the sales occurred at no gain or loss. - No sales of property, plant, and equipment took place during the three-year period. - The changes in Other Noncurrent Assets are investing activities. - The changes in Employee Retirement Benefits relate to provisions made for retirement benefits net of payments made to retired employees, both of which the statement of cash flows classifies as operating activities. - The changes in Other Noncurrent Liabilities are financing activities