Reformulating Financial Statements for Pension Contributions ADJUSTMENTS 10.2 Use the information provided in E10-34 for the Xerox Corporation pension plan, along with the two prior years’ information below, to answer the requirements.

$ millions 2013 2014 Cash contributions to pension plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $230 $284

a. Use the three-year average of the employer contribution to pension benefits (in dollar terms) to reformulate the statement of cash flows for each of the three years 2013, 2014, and 2015. See Analyst Adjustments 10.2 for guidance in the reformulation process.

b. Reformulate the balance sheet for each of the three years 2013, 2014, and 2015.