Create a complete cash flow statement using the indirect method.

Balance sheets Income statement, 2018 2017 Sales revenue Cost of goods sold Gross proflt Operating expenses Advertising expense Utilities expense Depreciation expense Operating income Other items 2018 743,000,000 610,000,000 133,000,000 Assets Cash Accounts recelvable Investments Inventory Equipment Accumulated depreciation Land Trademarks (non-current asset) Total assets Liabilities+stockholders'equity Accounts payable Unearned revenue Interest payable Notes payable Total liabilities Common stock Retained earnings Total liabilities+stockholders'equity 98,700,000 45,000,000 19,300,000 17,500,000 40,000,000 50,000,000 78,000,000 78,000,000 100,000,000 100,000,000 (38,000,000) (35,000,000) 150,000,000 120,000,000 20,000,000 18,000,000 468,000,000 393,500,000 32,000,000 23,000,000 3,000,000 75,000,000 Gain on sale of investments Interest expense Pretax income Income taxes Net income 8,000,000 10,000,000) 73,000,000 25,500,000 47,500,000 40,000,000 46,000,000 4,000,000 3,000,000 110,000,000 80,000,000 155,000,000 133,000,000 110,000,000 90,000,000 203,000,000 170,500,000 468,000,000 393,500,000 5,000,000 15,000,000 Cash dividends declared and paid in 2018 30,000,000 worth of land was financed through the issuance of a note payable, and no cash was exchanged Create a complete cash flow statement using the indirect method