=+5. On January 1, 2000, P Company had the following balance sheet (in thousands);

P Company Balance Sheet January 1, 2000 Cash

$ 200 Accounts Receivable (net)

87 Inventory Fixed Assets (net)

267 Total

$ 650

$ 160 Accounts Payable Capital Stock 300 Retained Earnings 190 Total

$ 650 Required:
a.
Show separate SCFs for P and S for the year 2000 (for S it will be from July 1, 2000-December 31, 2000) using the indirect method.