Please prepare cash flow statement using the indirect method for deluxe dining for the current year.

Additional Information:

a. All depreciation and amortization for both companies are related to net property and equipment.

b. Other assets for both companies are associated with cash from investing activities.

c. Other long-term liabilities for both companies pertain to cash from financing activities.

d. For Deluxe Dining, the capital expenditure amounts for the current and prior years are ($5,426) and ($8,629) respectively. For Flavor Haven, the amounts are ($3,071) for the current year and ($7,242) for the prior year.

e. Deluxe Dining's sale of equipment amounts to $19,386 for the current year and $0 for the prior year. Flavor Haven did not have any equipment sales.

Exhibit 3: Income Statement for FLAVOR HAVEN GROUP (US$ Thousands) Current year Prior year Two years prior Total revenues 140.924 5 158,982 5 168.055 Store operating expenses Food & beverage 47.439 55.066 59.112 Labour & benefits 47.860 51.817 54.059 Occupancy & other 34.691 38.057 41.750 Total 129.990 144,940 154,921 Other operating expenses Depreciation & amortization 7.460 8.991 10.297 General & administrative 6.956 9.106 11,754 Asset impairment 6.713 13.529 3.066 Operating income (loss) (10,195) (17,584) (11,983) Interest expense 2.289 3.810 3.655 Loss before income tax (12,484) (21,394) (15,638) Income tax (benefit) (1,241) 49 1.818 Net loss $ (11,243) $ (21,443) $ (17,456)Exhibit 4: Balance Sheet for FLAVOR HAVEN GROUP (US$ Thousands) Current year Prior year Two years prior Three years prior Assets Current assets Cash & cash equivalents S 2,956 5 3,193 5 1.592 Accounts receivable 337 475 1,512 Income tax receivable 741 17 2.253 Inventory 1,163 1,305 1,462 1,622 Prepaid expenses 2,196 2,628 2,080 Total current assets 7,393 7,618 3.899 Net property, plant & equipment 60,824 71.926 87.204 Intangible assets 1.890 1,935 2,105 Other assets 1.197 1,875 2,120 Total assets 71,304 $ 83.354 $ 100,328 $ 105.312 Liabilities & shareholders' equity Current liabilities: Accounts payable S 3,630 5 1.603 5 741 Accrued expenses 8.893 9.285 8.818 Total current liabilities 12.523 10.888 9.559 Long-term debt 47,996 56.938 53.798 Total liabilities 60,519 67,826 63,357 Shareholders' equity Common stock 877 291 291 Additional paid-in capital 55.953 50.039 50.039 Retained deficit (46,045) (34,802) (13,359) Total shareholders' equity 10.785 15,528 36.971 Total liabilities & shareholders' equity 71,304 $ 83,354 $ 100.328