Excel application. Consider the following data from BNF Corporation’s statement of cash flows for the quarter ended 31 March 2014: 

a. Group the cash flows listed into the three categories found on the statement of cash flows. Use a formula to calculate the total for each category. (Check figure: the last group total 5 $1,072)

b. Using the link in the 4 February 2014 post on my AIS blog, find the XBRL tags for the three categories on the statement of cash flows.

Cash received from issuance of capital stock $ 9,499 Cash received from austomers 9,215 Cash recelved from sale of marketable securities 7,448 (5,265) (5,676) Cash loaned as notes recelvable Cash paid for inventory Cash paid to retire long-term bonds Cash paid to employees (8,427) (9,805)