please show me your example calculation from item 1 - 3.

Step 1/4 Preparing and interpreting a statement of cash flows using the indirect approach is a critical aspect of financial reporting and analysis. The statement of cash flows provides valuable insights into a company's cash flows operating, investing and financing activities. Here's a step-by-step guide on how to prepare and interpret a statement of cash flow using the indirect method: 1) Gather financial information- Explanation: -Start with the company's balance sheet and income statement for the current and previous periods. -You will need to have the beginning and ending balances of cash and cash equivalents. 2) Identify cash flow categories- Explanation: -Divide cash flows into three main categories operating activities, financing activities, investing activities. 3)Calculate net income- Explanation: Begin with the net income from the income statement