Exercise 10-5 (Static) Preparation of Statement of Cash Flows LO 10-1 The accountant for Consolidated Enterprises Incorporated has just finished preparing a consolidated balance sheet, income statement, and statement of changes in retained earnings for 203. The accountant has asked for assistance in preparing a statement of cash flows for the consolidated entity. Consolidated Enterprises holds 80 percent of the stock of Separate Way Manufacturing. The following items are proposed for inclusion in the consolidated cash flow statement: Required: Prepare a statement of cash flows for Consolidated Enterprises Incorporated using the indirect method of computing cash flows from operations. Note: Amounts to be deducted should be indicated with a minus sign