use the formula given in my text book

2. Using the SCF template in the spreadshect, construct an SCF. When constructing it, consider the following: Cash Flow from Operations + Link consolidated net income (IS_B5 worksheet / row 26) to the first line of the statement of cash flow (SCF worksheet / row 11). Construct operating cash flow reconciling variables from the income statement and balance sheet values reported on the IS_B5 worksheet. Increases in current assets (L., increases in inventory) are reported as negative reconciling items. Increases in current liabilities (ic. increases in A/P) are reported as positive reconciling items. Cash flow from operations (IS_BS5 / row 23) should equal the sum of rows 11-22. Cash Flow from Investing \"Page 124 Net purchases of PPE and intangibles represent the net cash realized or disbursed from disposing of and acquirins PPE and intangible assets. Remember that the net change in these noncurrent assets incorporates noncash expenses related to depreciation (PPE) and amortization (intangibles). Thus, Net Purchases of PPAE and Intangibles / Row 26: (PPE,_)- PPE,) + (Intangibles, )- Intangibles.) 17 Depreciation/Amort, (Note: This formula is used only for estimates of actual expenditures, columns C-F_) Net Purchases of PPE | Row 27: This row will be utilized for forecasting future PPAE expenditures. Net Purchases of Intangibles | Row 28: This row will be utilized for forecasting future expenditures on intangible assets. Cash Flow from Financing: Change in debt includes changes in current and long-term debt. 3. Once completed, the following identities should hold in the SCF: Cash from Operations / row 23 Cash from Investing / row 31 + Cash from Financing / row 40 Net Change in Cash / row 42 + Beginning Cash Balance / row 43 Ending Cash Balance (which should equal cash balance onthe balance sheet IS_BS / row 34) Balance Sheet Cash Check / row 48: This row subtracts the Ending Cash Balance on SCF from cash balance on IS_BS