Income statement, balance sheet and statement of changes in stockholders equity of Daily Business in FY2011 are shown below.

QuestionUsing information above, reconstruct statement of cash flow of company Daily Business in FY2011.

Note: number of outstanding shares is 1 million. \begin{tabular}{|l|r|r|} \hline & \multicolumn{2}{|c|}{ (in million yen) } \\ \hline & 2011 \\ \hline Allocation of net income & \\ \hline Dividends & (10) \\ \hline Net income & 27 \\ \hline \end{tabular} Note: number of outstanding shares is 1 million. \begin{tabular}{|l|r|r|} \hline & \multicolumn{2}{|c|}{ (in million yen) } \\ \hline & 2011 \\ \hline Allocation of net income & \\ \hline Dividends & (10) \\ \hline Net income & 27 \\ \hline \end{tabular}