Create a cash flow statement from the given income statement and balance sheet.

Powell Panther Corporation: Balance Sheets as of December 31 (Millions of Dollars) 2016 2015 Assets Cash and equivalents Accounts receivable Inventories 12.0 180.0 180.0 $372.0 3000 $672.0 10.0 150.0 200.0 360.0 250.0 610.0 Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable $108.0 72.0 67.0 $247.0 150.0 397.0 50.0 225.0 $275.0 $672.0 90.0 60.0 51.5 $201.5 1500 3515 500 208.5 $258.5 $610.0 Total current liabilities Long-term bonds Total liabilities Common stock (50 million shares) Retained earnings Common equity Total liabilities and equity