ABC Company Prepare a spreadsheet that contains three sections. The first section will contain the income statement shown on the second page of this handout. The second section will contain the balance sheet shown on the second page of this handout. Use appropriate cell formulas to calculate all intermediate and final aggregations in your income statement and balance sheet (for example, Gross margin, Total current assets, etc.). The third section of your spreadsheet will contain a statement of cash flows. Statement of Cash Flows. Your statement of cash flows will be prepared using the indirect method. As you recall, the statement of cash flows contains three sections: Cash Flows from Operations, Cash Flows from Investing Activities, and Cash Flows from Financing Activities. The indirect method is used to determine the Cash Flows from Operations. The indirect method makes adjustments to Net Income using information from comparative balance sheets to determine the Cash Flows from Operations. Please use your Financial Accounting Principles or Intermediate Financial textbook as a reference to help you with the format of the Statement of Cash Flows and the specifics of the indirect method. Also view the tutorial titled "Tutorial on Statement of Cash Flows" in the Spreadsheet Submissions module in Canvas. Finally, assume that only one type of transaction affected the long-term assets, long-term liabilities, and common stock accounts. Make sure that you use appropriate spreadsheet formulas in the preparation of the Statement of Cash Flows. You will need to reference the data from the Income Statement and Balance Sheet from the first two sections of your spreadsheet to prepare the Statement of Cash Flows. In so doing, every figure in your Statement of Cash Flows will be derived from data contained in the Income Statement and Comparative Balance Sheets. Hint: The sum of the cash flows from operating, investing, and financing activities should equal the change in the cash balance