Convert the Company's Operating Cash Flows from the Indirect Method to the direct Method. You can use Direct Method line items noted in the text or other sources.

The link to the company's financial statements and footnotes.

https://abc.xyz/investor/static/pdf/20200204_alphabet_10K.pdf?cache=cdd6dbf

CONSOLIDATED STATEMENTS OF CASH FLOWS (In millions) Year Ended December 31, 2017 201a 2019 Operating activities Net income $ 12,662 $ 30,736 $ 34,343 Adjustments: Depreciation and impairment of property and equipment 6,103 8,164 10,856 Amortization and impairment of intangible assets 812 871 925 Stock-based compensation expense 7,679 9,353 10,794 Deferred income taxes 258 778 173 (Gain) loss on debt and equity securities, net 37 (6,650) (2,798) Other 294 (189) (592) Changes in assets and liabilities, net of effects of acquisitions: Accounts receivable (3.753) (2.159) (4340) Income taxes, net 8,211 (2,251) (3,128) Other assets (2,164) (1,207) (621 ) Accounts payable 731 1,067 428 Accrued expenses and other liabilities 4,891 8,814 7,170 Accrued revenue share 955 483 1,273 Deferred revenue 390 371 37 Net cash provided by operating activities 37,091 47,971 54,520 Investing activities Purchases of property and equipment (13,184) (25,139) (23,548) Purchases of marketable securities (92,195) (50,158) (100,315) Matu rities and sales of marketable securities 73,959 48,507 97,825 Purchases of non-marketable investments (1,745) (2,073) (1,932) Matu rities and sales of non-marketable investments 533 1,752 405 Acquisitions, net of cash acquired. and purchases of intangible assets (287) (1,491) (2,515) Proceeds from collection of notes receivable 1,419 0 0 Other investing activities 99 98 589 Net cash used in investing activities (31,401) (28,504) (29,491) Financing activities Net payments related to stock-based award activities (4,166) (4,993) (4,765) Repurchases of capital stock (4,846) (9,075) (18,396) Proceeds from issuance of debt, net of costs 4,291 6,766 31 7 Repayments of debt (4,377) (6,827) (585) Proceeds from sale of interest in consolidated entities 800 950 220 Net cash used in nancing activities (8,298) (13,179) (23,209) Effect of exchange rate changes on cash and cash equivalents 405 (302) (23) Net increase (decrease) in cash and cash equivalents (2,203) 5,986 1,797 Cash and cash equivalents at beginning of period 12,918 10,715 16,701 Cash and cash equivalents at end of period $ 10,715 $ 16,701 $ 18,498 Supplemental disclosures of cash ow information Cash paid for taxes, net of refunds $ 6,191 $ 5,671 $ 8,203 Alphabet Inc. CONSOLIDATED STATEMENTS OF INCOME (In millions, except per share amounts) Year Ended December 31, 2017 201a 2019 Revenues $ 1 10,855 $ 136,819 $ 161,85? Costs and expenses: Cost of revenues 45,583 59,549 71,896 Research and development 16,625 21,419 26,018 Sales and marketing 12,893 16,333 18,464 General and administrative 6,840 6,923 9,551 European Commission nes 2,736 5,071 1.69? Total costs and expenses 84,677 109,295 127,626 Income from operations 26,178 27,524 34,231 Other income (expense), net 1,015 7,389 5,394 Income before income taxes 27,193 34,913 39,625 Provision for income taxes 14,531 4,177 5,282 Net income $ 12 .662 $ 30,736 $ 34, 343 Basic net income per share of Class A and B common stock and Class C capital stock 8 18.27 $ 44.22 $ 49.59 Diluted net income per share of Class A and B common stock and Class C capital stock $ 18.00 $ 43.70 $ 49.16 See accompanying notes. CONSOLIDATED BALANCE SHEETS Alphabet Inc. (In millions, except share amounts which are reflected in thousands, and par value per share amounts) Assots Current assets: Cash and cash equivalents Marketable securities Total cash, cash equivalents, and marketable securities Accounts receivable, net of allowance of $729 and $753 Income taxes receivable, net Inventory Other current assets Total current assets Non-marketable investments Deferred income taxes Property and equipment, net Operating lease assets Intangible assets, net Goodwill Other non-current assets Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued compensation and benets Accrued expenses and other current liabilities Accrued revenue share Deferred revenue Income taxes payable, net Total current liabilities Long-tem'l debt Deferred revenue, non-current Income taxes payable, non-current Deferred income taxes Operating lease liabilities Other long-ten'n liabilities Total liabilities Commitments and Contingencies (Note 10) Stockholders' equity: Convertible preferred stock, $0.001 par value per share, 100,000 shares authorized; no shares issued and outstanding Class A and Class B common stock, and Class C capital stock and additionaldpaid-in capital, $0.001 authorize (Class A9,000,000, C par value per share: 15,000,000 shares ass B 3,000,000, Class C 3,000,000); 695,556 Class A299,242, Class B 46,636, Class C 349,678 and 638,335 Class A299,828, Class B 46,441, Class C 342,066 shares issued and outstanding Accumulated other comprehensive loss Retained earnings Total stockholders' equity Total liabilities and stockholders' equity See accompanying notes. :71 As of December 31, 2018 As of December 31,2019 9 16,761 3 13.493 92,439 101.177 169.149 119.675 20.333 25,326 355 2,166 1,107 999 4,236 4,412 135,676 152.573 13.359 13.973 737 721 59.719 73.646 0 10,941 2,229 1.979 17,363 20,624 2,693 2,342 3 232,792 5 275,909 $ 4.373 3 5.561 6,839 3.495 16.953 23.967 4,592 5,916 1,734 1.963 69 274 34.620 45.221 4,012 4,554 396 353 11,327 9,365 1,264 1,761 0 10.214 3.545 2.534 55,164 74,467 0 0 45,049 50,552 (2,306) (1.232) 134,365 152,122 177,623 201,442 3 232,792 5 275,909