Please show all steps with the written format

Balance Sheet Cash Short term investments Accounts Receivable Inventories Total Current Assets Equipment, machinery etc. Buildings etc. less: allowance for depreciation Net fixed Assets Total Assets \begin{tabular}{lrlrr} $ & 33,055.00 & $ & 13,785.00 \\ $ & 61,500.00 & $ & 32,000.00 \\ $ & 678,000.00 & $ & 637,160.00 \\ $ & 1,430,000.00 & $ & 1,286,360.00 \\ $ & 2,202,555.00 & $ & 1,969,305.00 \\ $ & 530,630.00 & $ & 500,000.00 \\ $ & 762,950.00 & $ & 702,950.00 \\ $ & 383,160.00 & $ & 263,160.00 \\ $ & 910,420.00 & & 939,790.00 \\ \hline & 3,112,975.00 & & $,909,095.00 \\ \hline \end{tabular} Accounts Payable Notes Payable accruals Total Current liabilities Long-term debt Common Stock Retained Earnings Total common equity Total Liabilities and Equity \begin{tabular}{lrlrr} $ & 334,000.00 & $ & 317,000.00 \\ $ & 660,000.00 & $ & 726,500.00 \\ $ & 325,500.00 & $ & 284,960.00 \\ $ & 1,319,500.00 & $ & 1,328,460.00 \\ \hline$ & 880,000.00 & $ & 1,000,000.00 \\ $ & 475,000.00 & $ & 460,000.00 \\ $ & 438,475.00 & $ & 120,635.00 \\ $ & 913,475.00 & $ & 580,635.00 \\ $ & 3,112,975.00 & & 2,909,095.00 \\ \hline \end{tabular} Income Statement Sales Cost of Goods Sold Gross Profit \begin{tabular}{llll} $ & 6,198,000.00 & $ & 5,888,000.00 \\ $ & 4,780,000.00 & $ & 4,550,000.00 \\ $ & 1,418,000.00 & $ & 1,338,000.00 \\ \hline \end{tabular} Operating Expenses Fixed Cash op. Expense Variable op. Expense Depreciation Total operating expense Earnings before Interest and Taxes Interest Earnings before Taxes Taxes (29%) Net Income 1. Use the financial statements for Cardinal Industrial. a) (30 points) Calculate the free cash flow from both an operating and financing perspective (using the same format as in class) for CI for 2022