CashPlusCo: The firm declared and paid $$400$ in dividends during the year.

You have to prepare the cash flow statement. You can do it your way, or you can follow the steps below:

The total change in accounts is given in the "change" column.

Change in cash $=-$ Change in assets $+$ Changes in contra$-$assets, liabilities, and equity. This formula is already

entered for the change in cash in the ICF, FCF$,$ and OCF columns.

Identify changes in accounts due to investing activities.

Identify changes in accounts due to financing activities.

Subtract changes due to investing and financing activities from the total change to arrive at changes due to operating

activities. This formula is already entered in the OCF column.

Use this information to prepare the cash flow statement.

If your computations have errors, then the check cells will not be blank.

Please show all your work, also please clearly label why I am wrong with OCF, thank you so much!