Is it possible the convert the first statement of flows to the second. What would go where?

INDIRECT OPERATING ACTIVITIES Income Before Extraordinary Items Depreciation and Amortization Extraordinary Items and Disc. Operations Deferred Taxes Equity in Net Loss (Earnings) Sale of Property, Plant, and Equipment and Sale of Investments - Loss (Gain) Funds from Operations - Other Accounts Receivable Decrease (Increase) Inventory Decrease (Increase) Accounts Payable and Incrued Liab. - Increase (Decrease) Income Taxes- Accrued Increase (Decrease) Other Assets and Liabilities Net Change Operating Activities - Net Cash Flow INVESTING ACTIVITIES Investments Increase Sale of Investments Short-Term Investments Change Capital Expenditures Sale of Property, Plant, and Equipment Acquisitions Investing Activities Other Investing Activities Net Cash Flow FINANCING ACTIVITIES Sale of Common and Preferred Stock Purchase of Common and Preferred Stock Cash Dividends Long-Term Debt - Issuance Long-Term Debt - Reduction Current Debt Financing Activities - Other Financing Activities - Net Cash Flow Exchange Rate Effect Cash and Cash Equivalents - Increase (Decrease) DIRECT OPERATING ACTIVITIES Interest Paid - Net Income Taxes Paid - Changes