Demonstrate that you can use the spreadsheet method of preparing an Indirect Method Cash Flow Statement by completing the file below. The focus of this Excel problem is demonstrating accounting knowledge rather than the application of Excel techniques. The required Excel formulas $($which is mostly just adding cells$)$ have already been entered for you.

For every entry you make to explain the change in accounts, the debit amounts must equal the credit amounts. There is a Total calculation in row $57.$ You may want to check that your totals of the debit and credit columns match after you complete each transaction. Most transactions $($but not all$)$ will have one entry $($either debit or credit$)$ on the Balance Sheet and the other entry on the Cash Flow Statement. Don't overlook the Non$-$Cash Investing and Financing Activities section at the bottom of the sheet.

I have locked cells in the files that contain the given information and the formulas I input so you do not accidently overwrite them.