just need correct calculations and comments

Second individual assignment: below you can find the income statement and the balance sheet of a company dedicated to the manufacturing and distribution of Gym equipment for the last five years. Based on them, build the cash flow statement (accounting version) for each of the years included in the period 2018-2022, and write conclusions based on what you see in it. Note: the excel file with your calculations and comments should be uploaded to the campus before the midnight of the 13 th of July (Spanish time). The Accounting Cash-flow statement