Indirect Method: Preparing a Statement of Cash Flows Range Company has the following selected data from its annual period ended December 31. Prepare a statement of cash flows for the year ended December 31 , using the indirect method to report cash flows from operating activities. The beginning-year cash balance was $173,600. Vote: Use a negative sign for subtractions in the statement of cash flows. Analyzing Non-GAAP Disclosures The following excerpt is from the MD\&A section of a recent Form 10-K for 3M Company. debt is not defined under U.S. generally accepted accounting principles and may not be computed the same as similarly titled measures used by other companies. The following table provides net debt as of December 31 . current year repayment of $1 billion aggregate principal amount of medium-term notes. Cash and cash equivalents and marketable securities were higher in both the U.S. and internationally. n addition, on the balance sheet, 3M Company reports the following balances. d. Compute the percentage change from the prior year to the current year for (1) the initial GAAP measure presented and (2) the non-GAAP measure. Round to the nearest full percentage point; for example, enter 60 for 60.4% or 61 for 60.5%