Create a complete cash flow statement using the indirect method

File Home Insert Page Layout Formulas Data Review View Help Tell me what you want to do X Cut = == D. General Copy Calibri BIU - - 11 - A A DA . 29 Wrap Tent Merge & Center - - 88 2 EZ Normal Conditional Format as Check Cell Formatting Table Bad Explanatory... Good N Followed Hy... eutral Hyperlink Paste Format Painter Clipboard $ -% Font Alignment Number Styles K L M N 743,000,000 610,000,000 133,000,000 Balance sheets Assets 2018 Cash 98,600,000 Accounts receivable 19,300,000 Investments 40,000,000 Inventory 78,000,000 Equipment 100,000,000 Accumulated depreciation (38,000,000) Land 150,000,000 Trademarks (non-current asset) 20,000,000 Total assets 467,900,000 Liabilities + stockholders' equity Accounts payable 40,000,000 Unearned revenue 5,000,000 Interest payable Notes payable 110,000,000 Total liabilities 155,000,000 Common stock 110,000,000 Retained earnings 203,000,000 Total liabilities + stockholders' equity 468,000,000 2017 44,900,000 17,500,000 50,000,000 78,000,000 100,000,000 (35,000,000) 120,000,000 18,000,000 393,400,000 Income statement, 2018 Sales revenue Cost of goods sold Gross profit Operating expenses Advertising expense Utilities expense Depreciation expense Operating income Other items Gain on sale of investments Interest expense Pretax income Income taxes Net income 32,000,000 23,000,000 3,000,000 75,000,000 8,000,000 (10,000,000) 73,000,000 25,500,000 47,500,000 46,000,000 4,000,000 3,000,000 80,000,000 133,000,000 90,000,000 170,500,000 393,500,000 Cash dividends declared and paid in 2018: 15,000,000 $30,000,000 worth of land was financed through the issuance of a note payable, and no cash was exchanged. Create a complete cash flow statement using the indirect method