How to solve

Problem $15-19($Static$)$ Prepare a Statement of Cash Flows $[$LO$15-1,$ LO$15-2,$ LO$15-3,$ LO$15-4,$ LO$15-5]$

A comparative balance sheet and an income statement for Burgess Company are given below:

$\backslash$table$[[$Comparative Balance Sheet $($dollars in millions$)],[,$Ending Balance,Beginning Balance$],[$Assets$,,],[$Current assets:,,$],[$Cash and cash equivalents,$ $49,$$ $79],[$Accounts receivable,$645,580],[$Inventory$,660,615],[$Total current assets,$1,354,1,274],[$Property$,$ plant, and equipment,$1,515,1,466],[$Less accumulated depreciation,$765,641],[$Net property, plant, and equipment,$750,825],[$Total assets,$ $2,104,$$ $2,099],[$Liabilities and Stockholders' Equity,,$],[$Current liabilities:,,$],[$Accounts payable,$ $250,$$ $155],[$Accrued liabilities,$190,165],[$Income taxes payable,$76,70],[$Total current liabilities,$516,390],[$Bonds payable,$450,620],[$Total liabilities,$966,1,010],[$Stockholders$\text{'}$ equity:,,$],[$Common stock,$161,161],[$Retained earnings,$977,928],[$Total stockholders' equity,$1,138,1,089],[$Total liabilities and stockholders' equity,$ $2,104,$$ $2,099]]$

$\backslash$table$[[\backslash$table$[[$Burgess Company$],[$Income Statement$],[($dollars in millions$)]],],[$Sales$,$$ $3,600],[$Cost of goods sold,$2,550],[$Gross margin,$1,050],[$Selling and administrative expenses,$875],[$Net operating income,$175],[$Nonoperating items:,$],[$Gain on sale of equipment,$3],[$Income before taxes,$178]]$