Based on the balances you have in these reports, prepare a cash flow analysis for the year according to the indirect method

39 632 104 Income statement Operating income, inventory change, etc. Net Sales Other operating income Total operating income, change in inventory, etc 121 136 39 753 240 Operating expenses Raw materials and supplies Merchandise Other external costs Personnel costs Depreciation and write-downs of tangible and intangible fixed assets Other operating expenses -16 155 280 -45 001 -4 805 956 -14 820 870 -127 506 -99 192 Total operating expenses -36 053 805 Operating profit 3 699 435 Financial posts Other interest income and similar income items Interest expenses and similar income items 3987 -316 Total financial items Profit after financial items 3 671 3 703 106 Year-end appropriations Change in accruals Change in overdepreciation -231 000 5 777 Total year-end appropriations Profit before tax -225 223 3 477 883 Taxes Tax on profit for the year -773 455 Profit for the year 2 704 428 Balance sheet Assets Fixed assets Tangible fixed assets Machinery and other technical facilities Equipment, tools and installations Total tangible fixed assets Totalfixed assets Current assets Inventories, etc. Raw materials and supplies Goods in progress Advances to suppliers 54000 113 053 167053 167 053 5 745 936 0 411 731 6 157 667 Total inventory Receivables Accounts receivable Other receivables Prepaid expenses and accrued income 6 096 578 252 666 897 6 763 727 Total current receivables Cash and bank Cash and bank Summa cash and bank 6 498 620 6 498 620 Total current assets 19 420 014 19 587 067 Total Assets Equity and liabilities Equity Restricted equity Share capital (20,000 shares Reserve fund Total restricted equity 200 000 40 000 240 000 Unrestricted equity Balanced profit Profit for the year Total unrestricted equity Total equity 5 892 713 Untaxed reserves Accrual funds Accumulated aver-depreciation Total untaxed reserves Current liabilities Advances from customers Accounts payable Liabilities to group companies Tax liability Other abities Accrued expenses and prepaid income 3432 491 1 712 755 0 344 451 602 817 2 257 807 Total current liabilities Total equity and liabilities 8 350 321 19 587 067 39 632 104 Income statement Operating income, inventory change, etc. Net Sales Other operating income Total operating income, change in inventory, etc 121 136 39 753 240 Operating expenses Raw materials and supplies Merchandise Other external costs Personnel costs Depreciation and write-downs of tangible and intangible fixed assets Other operating expenses -16 155 280 -45 001 -4 805 956 -14 820 870 -127 506 -99 192 Total operating expenses -36 053 805 Operating profit 3 699 435 Financial posts Other interest income and similar income items Interest expenses and similar income items 3987 -316 Total financial items Profit after financial items 3 671 3 703 106 Year-end appropriations Change in accruals Change in overdepreciation -231 000 5 777 Total year-end appropriations Profit before tax -225 223 3 477 883 Taxes Tax on profit for the year -773 455 Profit for the year 2 704 428 Balance sheet Assets Fixed assets Tangible fixed assets Machinery and other technical facilities Equipment, tools and installations Total tangible fixed assets Totalfixed assets Current assets Inventories, etc. Raw materials and supplies Goods in progress Advances to suppliers 54000 113 053 167053 167 053 5 745 936 0 411 731 6 157 667 Total inventory Receivables Accounts receivable Other receivables Prepaid expenses and accrued income 6 096 578 252 666 897 6 763 727 Total current receivables Cash and bank Cash and bank Summa cash and bank 6 498 620 6 498 620 Total current assets 19 420 014 19 587 067 Total Assets Equity and liabilities Equity Restricted equity Share capital (20,000 shares Reserve fund Total restricted equity 200 000 40 000 240 000 Unrestricted equity Balanced profit Profit for the year Total unrestricted equity Total equity 5 892 713 Untaxed reserves Accrual funds Accumulated aver-depreciation Total untaxed reserves Current liabilities Advances from customers Accounts payable Liabilities to group companies Tax liability Other abities Accrued expenses and prepaid income 3432 491 1 712 755 0 344 451 602 817 2 257 807 Total current liabilities Total equity and liabilities 8 350 321 19 587 067