Please make a statement of cash flows using the indirect method from the attached financial statements. Use Excel cell references and formula to make the statement of cash flow in the proper format, including free cash flow.

Ending Balance Beginning Balance Assets Current Assets: Cash & Cash Equivalents $ Accounts Receivable Inventory Total Current Assets Property, Plant & Equipment Less Accumulated Depreciation Net PPE Total Assets 65 $ 900 780 1,745 1,765 926 839 2,584 133 822 714 1,669 1,718 729 989 2,658 186 Liabilities & Equity Current Liabilities: Accounts Payable Accrued Liabilities Income Tax Payable Total Current Liabilities Bonds Payable Total Liabilities 312 206 129 647 545 1,192 144 98 428 860 1,288 Common Stock Retained Earnings Total Equity Total Liabilities & Equity 275 1,117 1,392 2,584 275 1,095 1,370 2,658 1 Net Income = $326 The company sold equipment that had an original cost of $64 and accumulated depreciation of $33. The cash proceeds from the sale were $33 The company did not issue any new bonds during the year. Use the indirect method to create a Statement of Cash Flow and calculate Free Cash Flow. 2