please show formulas and work. please put into excel format.

E12-22 ( Chapter Supplement A) Reporting and Interpreting Cash Flows from Operating Activities from an Analyst's Perspective (Direct Method) Refer to the information for Rodriguez Company in Exercise 12-8. Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the direct method. Assume that other accrued liabilities relate to other expenses on the income statement. 2. What were the major reasons that Rodriguez was able to report a net loss but positive cash flow from operations? Why are the reasons for the difference between cash flow from operations and net income important to financial analysts? E12-8 Reporting and Interpreting Cash Flows from Operating Activities from an Analyst's Perspective (Indirect Method) CLO12-2 Rodriguez Company completed its income statement and comparative balance sheet for the current year and provided the following information: Income Statement for Current Year Service revenue $ 54,000 Expenses Salaries $46,000 4,500 Depreciation Amortization of copyrights 200 Other expenses 9,700 60,400 Net loss $ (6,400) Partial Balance Sheet Current Year Prior Year Accounts receivable $ 8,000 $ 13,000 Salaries payable 12,000 1,000 Other accrued liabilities 1,000 2.800 In addition, Rodriguez bought a small service machine for $5,000. Page 653