Please develop the cash flow statement for Year 2 based on the following summary balance sheet and income lem 5: statement data. (14 pts for the cash flow). Income Statement Fiscal year ended 12/31 YEAR 2 REVENUE Cost of Goods Gross Profit 208 50 158 Operating costs Deprec. & Amort. Exp. 100 25 Net Interest Exp. Pre-tax income Taxes Net Income 0 33 12 21 At 12/31 YEAR 1 YEAR 2 15 16 Accounts Payable Balance Sheet Cash Accounts Receivable Inventory Current Assets YEAR 1 12 25 11 48 YEAR 2 10 24 9 43 S-T Debt Current Liabilities 1 16 17 8 P, P & E Accum. Deprec. & Amort. Net P.P &E 60 (15) 45 110 (40) 70 10 0 10 O 0 L-T Debt Other Total L-T Liab Total Liab Shareholder's Eq TOTAL Liab & Sh Equity Other Assets 0 93 0 113 67 93 88 113 TOTAL ASSETS 2