Analyze the following statement: "In order to create a statement of cash flows, all you have to do is compare the beginning and ending balances in cash on the balance sheet and compute the net inflow or outflow of cash." Do you agree or disagree with this statement, and why? What are the different methods of preparing a statement of cash flows, and how do they differ? Ultimately, what is the purpose of the statement of cash flows? Include a minimum of one scholarly peer reviewed journal reference.