I need the Statement of Cash flow (Direct Method) and Indirect Method showing formula in Excel sheet

Please use the information in the following tabs to complete a direct method and indirect method statement of cash flows. Do not simply type in numbers into your statement of cash flows. Instead, use formulas, cell references, and etc. in order t I will expect to see your SCF change if I change something in any of the relevant statements. I also expect to see the statem statement of cash flows. ences, and etc. in order to create the statement of cash flows. expect to see the statement of cash flows articulate to the change in cash on the balance sheet. If it does not match, you have not don match, you have not done the SCF correct. Washington Irving, Inc. Comparative Statements of Comprehensive Income For the Year Ending January 31, 2018 2017 Gross sales $ 3,870,250.00 Less: Sales returns (1) $ (275,000.00) Net sales $ 3,595,250.00 Cost of goods sold $ (2,260,890.00) Gross profit $ 1,334,360.00 Operating expenses: Selling expenses $ 526,800.00 General and administrative expenses $ 382,500.00 Research and development expenses $ 75,000.00 Goodwill impairment $ 60,000.00 Depreciation expense $ 425,000.00 Amortization expense (leases) $ 60,872.40 Bad debts expense $ 24,890.00 Total operating expenses $ 1,555,062.40 Operating income $ (220,702.40) Other income (expense): Interest and dividend revenue $ 159,800.00 Gain (loss) on sale of TS investments $ (1,250.00) Gain (loss) on sale of property $ (12,500.00) Unrealized holding gain (loss) on TS investments $ 12,590.00 Interest expense $ (101,287.60) Total other income (expense), net $ 57,352.40 Income before income taxes $ (163,350.00) Income tax expense (benefit) $ (3,972.50) Net income $ (159,377.50) Other Comprehensive Income Defined benefit plans, net $ (118,900.00) Unrealized holding gain (loss) on AFS investments $ 78,650.00 Comprehensive income (loss) $ (199,627.50) $ $ $ $ $ 2016 3,250,000.00 (150,000.00) 3,100,000.00 (1,850,000.00) 1,250,000.00 $ 425,000.00 $ 279,800.00 $ 125,000.00 $ 200,000.00 $ 365,000.00 $ $ $ 1,394,800.00 $ (144,800.00) $ $ $ $ $ $ $ $ $ 126,500.00 165,000.00 18,750.00 (90,650.00) 219,600.00 74,800.00 26,180.00 48,620.00 $ $ $ (135,900.00) 32,500.00 (54,780.00) Washington Irving, Inc. Statements of Equity For the Year Ending January 31, 2017 Balance at January 31, 2016 Net income Other comprehensive income (loss) Issuance of common stock Purchase of common stock Stock-based compensation Cash dividends declared on common stock Balance at January 31, 2017 Net income Other comprehensive income (loss) Issuance of common stock Purchase of common stock Stock-based compensation Cash dividends declared on common stock Balance at January 31, 2018 $ $ $ $ $ $ $ $ $ $ $ $ $ Common Stock 15,000.00 72.50 (175.00) 14,897.50 - $ $ $ $ $ $ $ $ $ $ 100.00 $ (25.00) $ $ - $ 14,972.50 $ Additional Paid-in Capital 10,860,000.00 45,240.00 (100,450.00) 25,000.00 10,829,790.00 62,400.00 (10,600.00) 25,000.00 10,906,590.00 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Retained Earnings (43,267.00) 48,620.00 (1,750.00) 3,603.00 (159,377.50) (2,250.00) (158,024.50) Accumulated Other Comprehensive Income $ (28,680.00) $ $ (103,400.00) - $ $ $ $ $ $ $ $ $ $ (132,080.00) (40,250.00) (172,330.00) Washington Irving, Inc. Comparative Balance Sheets As of January 31, 2018 2017 Assets Current Assets: Cash and cash equivalents Accounts receivable (Net) Inventory Income taxes receivable Notes receivable Investments Total current assets Non-current Assets Property, plant, and equipment (Net) Right-of-use asset Investments Goodwill and intangible assets Deferred income taxes Total non-current assets Total Assets Liabilities and Equity Current Liabilities: Accounts payable Notes payable Income taxes payable Current lease payable Current maturity of long-term debt Total current liabilities Non-current Liabilities Long-term debt (net) Pensions Leases Payable Deferred income taxes Liability - RSU Plan Liability - Potential Additional Tax Total noncurrent liabilities Total Liabilities Common Stock, $0.01 par value Additional paid-in capital Retained earnings Accumulated other comprehensive income (loss) Total Equity Total Liabilities and Equity $ $ $ $ $ $ $ 754,535.50 257,070.00 1,797,510.00 3,477.00 311,700.00 995,090.00 4,119,382.50 2016 $ $ $ $ $ $ $ 469,037.50 233,450.00 1,488,600.00 339,200.00 1,068,750.00 3,599,037.50 $ 12,193,000.00 $205,420.97 $ 3,709,800.00 $ 2,300,000.00 $ 26,085.50 $ 18,434,306.47 $ 22,553,688.97 $ 12,700,000.00 $ $ 3,631,150.00 $ 2,360,000.00 $ $ 18,691,150.00 $ 22,290,187.50 $ $ $ $ $ $ 242,100.00 258,300.00 72,500.00 256,900.00 829,800.00 $ $ $ $ $ $ 230,100.00 280,900.00 3,477.00 514,477.00 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 4,574,310.00 6,302,590.00 132,920.97 51,860.00 50,000.00 21,000.00 11,132,680.97 11,962,480.97 14,972.50 10,906,590.00 (158,024.50) (172,330.00) 10,591,208.00 22,553,688.97 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 4,861,100.00 6,151,130.00 47,270.00 11,059,500.00 11,573,977.00 14,897.50 10,829,790.00 3,603.00 (132,080.00) 10,716,210.50 22,290,187.50 Note: The gain on sale of TS investments is for securities originally purchased for $40,000 and sold for $85,000 $32,000 of interest revenue is nontaxable Cash sales were $3,265,900, the rest were sales on account The deferred tax liability is due to differences in tax to book depreciation methods Included in accounts payable are all relevant current liabilities payable, excepting income taxes payable No new long-term debt was issued during the year. G&A includes pension expense of $67,500 Contributions to the PBO of $52,850 were made this year G&A expenses include $50,000 in RSUs payable in either equity or cash and $25,000 payable only in equity $85,260 of the returns were for sales on account Leases have a four year lease term with one payment due immediately and then due at Jan 1 of each year thereafter Assume that the goodwill on the balance sheet is NEVER tax deductible and ignore all other temporary differences The gain on the sale of property is for PP&E which was sold for $289,500 BV: Nontax Rev Cash Sales $ 40,000.00 Proceeds: $ 32,000.00 $ 3,265,900.00 Pension Exp. Contributions Liab. AR Returns $ $ $ $ Nontax Impair PPE Proceeds $ $ 67,500.00 52,850.00 50,000.00 Equity 85,260.00 60,000.00 289,500.00 $ 85,000.00 $ 25,000.00