26. Preparing a statement of cash flows from changes in balance sheet accounts. The compara- tive balance sheets of Incloud Airlines show the following information for a recent year (amounts in thousands of USS): Change Amount Cash.... $ 40,308 Accounts Receivable 15,351 Inventories 15,117 Prepayments 16,776 Property, Plant, and Equipment (at Cost) 1,134,644 Accumulated Depreciation 264.088 Other Non-operating Assets ..... 8,711 Accounts Payable 660 Other Current Liabilities.. 114.596 Long-Term Debt 244,285 Other Non-operating Liabilities 140,026 Common Stock ... 96,991 Retained Earnings... 340,879 Cash was $378,511 at the beginning of the year and $418,819 at the end of the year. "Incloud Airlines did not sell any property, plant, and equipment during the year. "Net income was $474,378. Direction Increase Decrease Increase Increase Increase Increase Increase Decrease Increase Increase Increase Increase Increase 225 870 a. Prepare a statement of cash flows for Incloud Airlines for the year. Treat changes in non-operating assets as investing transactions and changes in non-operating liabilities as financing transactions b. Discuss briefly the pattern of cash flows from operating, investing, and financing activi- ties for Incloud Airlines for the year