Help me create an indirect cash flow statement. The balance sheet, income statement, and other items are listed. I am having a hard time knowing what goes where on the cash flow statement.

ASSETS Cash Accounts Receivable Inventories Deferred Income Taxes Prepayments Total Current Assets Investments Property, plant, equipment at cost Less Accum ulated Depreciation Deferred Income taxes Other Assets Total Assets LIABILITIES ANS SHAREHOLDERS' EQUITY Accounts & Notes Payable Trade Notes payable to banks Current portion of long term debt Other current Liabilities Total Current Liabilities Long-term Debt Deferred Income taxes Employee retirement benefits Other noncurrent liabilities Total Liabilities Common Stock Additional paid-in capital Retained Earnings Accumulated other Comprehensive income Treasury Stock Total Shareholders' Equity Total Liabilities & Shareholders' Equity Balance Sheet Information: Year 4 Year 3 Year 2 Year 1 $ 6,233 $ 4,569 5 4,513 $ 5,008 19,003 17,828 19,703 19,457 7,693 7,948 8,706 8,607 1,355 1,192 948 824 432 325 640 634 34,716 31,862 34,510 34,530 3,309 2,356 3,204 4,997 71,792 71,510 71,326 71,018 (40,689) (38,912) (36,854) (35,797) 236 1,608 1,481 494 4,551 3,904 3,312 3,463 73,915 72,328 76,979 78,705 $ 10,087 $ 9,629 $ 10,851 S 10,804 10,360 10,328 9,779 10,023 100 200 - - 7,200 6,170 9,779 7,565 27,747 26,327 30,409 28,392 8,140 7,889 6,487 8,147 3,361 - - - 809 905 1,087 1,166 175 174 200 216 40,232 35,295 38,183 37,921 10,758 10,758 10,758 10,758 15,012 15,012 15,012 15,012 9,179 11,838 13,697 15,014 (342) (490) (659) - (924) (85) (12) - 33,683 37,033 38,796 40,784 73,915 72,328 76,979 78,705 1,664 1,175 (255) 163 107 2,854 953 282 (1,777) (1,372) 647 1,587 458 32 (100) 1,030 1,420 251 3,361 (96) 4,937 (2,659) 148 (839) (3,350) 1,587 Change Income Statement Information: Year Ended March 31: Year 4 Year 3 Year 2 Year 1 Change Sales 41,352 41,929 44,226 (577) Cost of Goods Sold (27,667) (27,850) (28,966) 183 Selling and administrative expenses (13,396) (15,243) (15,283) 1,847 interest expense (338) (364) (368) 26 Income tax Expense (1,823) 443 34 (2,266) Net Income (1,872) (1,085) (357) (787)Other 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