create a simple cash flow statement using the information provided. provide calculations and proper formatting in an excel format.

Additional Information: The company paid cash dividends of $200 in 2021. The company purchased treasury stock of $175 during 2021 , and sold common stock for $500 during 2021 . No other stock transactions took place. The company purchased $2,110 in equipment for cash during the year. In addition, equipment was sold for $1100 in cash; the equipment had a book value at the time of sale of $500. There were no purchases or sales of intangible assets. The company made payments of $100 on its debt obligations, and took an additional $300 in debt during the year \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Income Statement } \\ \hline \multicolumn{4}{|c|}{ For the Years Ended December 31, 2022 and 2021} \\ \hline \multicolumn{4}{|c|}{ \$ in millions } \\ \hline & 2022 & & 2021 \\ \hline \multicolumn{4}{|l|}{ Revenue } \\ \hline Net sales & 47,364 & $ & 44,452 \\ \hline Cost of merchandise sold & 27,016 & & 24,969 \\ \hline Gross Profit & 20,348 & & 19,483 \\ \hline \multicolumn{4}{|l|}{ Operating Expenses } \\ \hline Selling, general and administrative & 7,603 & & 7,182 \\ \hline Depreciation & 1,772 & & 1,010 \\ \hline Amortization & 45 & & 45 \\ \hline Operating income & 10,928 & & 11,246 \\ \hline Interest expense, net & 276 & & 235 \\ \hline Gain on sale of property and equipment & 600 & & 350 \\ \hline Income before income taxes & 11,252 & & 11,361 \\ \hline Provision for income taxes & 2,813 & & 2,840 \\ \hline Net income & 8,439 & $ & 8,521 \\ \hline \end{tabular}