The following items are included in the Current Liabilities category on the consolidated balance sheet of Darden Restaurants at May 25, 2014 and May 26, 2013:

Required
1. Darden Restaurants uses the indirect method to prepare its statement of cash flows. Prepare the Operating Activities section of the cash-flow statement, which indicates how each item will be reflected as an adjustment to net income.
2. If you did not include any of the preceding items in your answer to part (1), explain how these items would be reported on the statement of cash flows.

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Darden Restaurants, Inc. Consolidated Balance Sheets May 25 2014 May 26, 2013 (in millions) Current liabilities Accounts payable Short-term debt Accrued payroll Accrued income taxes Other accrued taxes Unearned revenues Current portion of long-term debt Other current liabilities Liabilities associated with assets held for sale 233.1 207.6 125.7 S 296.5 164.5 150.5 16.5 67.6 270.5 64.5 299.7 15.0 457.4 215.5 $1,618.5 450.3 Total current liabilities $1,416.4