Discussion Question Prepare a cash flow statement (using the indirect method) utilizing the following Financial Statement for the Begalla Corporation. Provide a brief analysis of the economic health of the company based on the information provided within the cash flow statement and discuss your assessment with the class. Begalla Corporation comparative balance sheets at December 31 (in millions) ASSETS Cash Accounts receivable Inventory 20X1 20X2 LIABILITIES 20X1 20X2 5Accounts payable 10 S 4 12 S23 S 8 $10 Notes payable Accrued wages Accrued taxes 15 $18 20 10 15 563 $20 20 10 Total current assets Net fixed assets Total current liabilities Long-term debt Common stock Retained earnings $30 40 40 Total $63 70 Total $70 Begalla Corporation income statement 20X2 (in millions) Sales S95 S50 15 Cost of goods sold Selling, general, and administrative expenses Depreciation Interest Net income before taxes 10 S15 Net income