Instructions Using the attached Excel template, complete the Statement of Cash Flows problem that appeared on Exam 4. Your submitted Excel file should use the application for its full functionality, and you should really work through the journal entries for the changes in each balance sheet account. Although you don't have to submit the journal entries or the analysis of whether the entry resulted in a change to net income or cash, it would be a good idea to do this thoroughly at this point while everything is still fresh. SCF Problem SCF Template Pathway Corporation Final Statement of Cash Flows 7/1/21 6/30/22 Debit Credit Debit Credit Cash 160 585 Accounts receivable 280 225 Investments 590 640 Property and equipment, net of 2,000 accumulated depreciation 2,165 Accounts payable 490 780 Deferred revenue 150 125 Notes payable Common stock Retained earnings 710 980 500 750 1,180 980 3,030 3,030 3,615 3,615 Also assume: (1) Investments in equity securities were purchased for $260, and there were no sales of investments during the year. (2) Property and equipment was purchased during the year for $650. (3) Equipment with a net book value of $295 was sold for $250. (4) Notes payable were repaid in the amount of $210. (5) Dividends of $25 were declared and paid. T 12 Cash flows from operating activities: Net income (os) Gains fosses related to PP&E Gains losses related to investments 1 B " Net cash flows from operating activities Cash flows from investing activities 8 21 9 Net cash flows from investing activities 24 Cash flows from financing activide 2 Net cash flow from financing activities Net change in cash Beginning cash 21 Ending cash es Number Style's C D Statement of Cash Flows Template Cash Accounts Receivable Property and Investments Equipment, Accounts Deferred Notes Payable Revenue Payable Common Stock Retained Check Earnings Figur Net Ending Beginning Change