make a solution by constructing the Cash flow statement in both ways (direct and indirect) using the BS and IS

\begin{tabular}{|l|r|r|r|} \hline \multicolumn{4}{|c|}{ 3M Company } \\ \hline \multicolumn{4}{|c|}{ Balance Sheet (S in thousands) } \\ \hline Period ending & 31 Dec 13 & 31 Dec 12 & 31 Dec 11 \\ \hline ASSETS & & & \\ \hline Current assets & & & \\ Cash and equivalent & 2,581,000 & 2,883,000 & 2,219,000 \\ Short-terminvestments & 756,000 & 1,648,000 & 1,461,000 \\ Net receivables & 4,253,000 & 4,061,000 & 3,867,000 \\ Inventory & 3,864,000 & 3,837,000 & 3,416,000 \\ Other & 1,279,000 & 1,201,000 & 1,277,000 \\ \hline Total current assets & 12,733,000 & 13,630,000 & 12,240,000 \\ Long-term & & & \\ investments & 1,575,000 & 1,325,000 & 1,051,000 \\ Property, plant, & & & \\ and equipment & 8,652,000 & 8,378,000 & 7,666,000 \\ Goodwill & 7,345,000 & 7,385,000 & 7,047,000 \\ Intangible assets & 1,688,000 & 1,925,000 & 1,916,000 \\ Accumulated & & & \\ amortization & & & 1,696,000 \\ Other assets & 1,557,000 & 1,233,000 & \\ Deferred asset & & & 31,616,000 \\ \hline charges & & & \\ \hline TOTAL ASSETS & 33,550,000 & 33,876,000 & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline LIABILITIES & & & \\ \hline Current liabilities & & & \\ Accounts payable & 2,924,000 & 2,834,000 & 2,674,000 \\ Short-term debt & 1,683,000 & 1,085,000 & 682,000 \\ Other & 2,891,000 & 2,281,000 & 2,085,000 \\ \hline Total current & & & \\ liabilities & 7,498,000 & 6,200,000 & 5,441,000 \\ Long-term debt & 4,326,000 & 4,916,000 & 4,484,000 \\ Other liabilities & 3,778,000 & 4,720,000 & 5,829,000 \\ Deferred liability & & & \\ charges & & & \\ Minority interest & 446,000 & 465,000 & 442,000 \\ \hline Total liabilities & 16,048,000 & 16,301,000 & 16,196,000 \\ \hline STOCKHOLDERS' & & & \\ EQUITY & & & \\ \hline Common stock & 9,000 & 9,000 & 9,000 \\ Retained earnings & 32,416,000 & 30,679,000 & 28,348,000 \\ Treasury stock & (15,385,000) & (12,407,000) & (11,679,000) \\ Capital surplus & 4,375,000 & 4,044,000 & 3,767,000 \\ Other equity & (3,913,000) & (4,750,000) & (5,025,000) \\ \hline Total stock equity & 17,502,000 & 15,575,000 & 15,420,000 \\ \hline TOTAL & & & \\ LIABILITIES AND & & & 31,616,000 \\ \hline OWNERS' EQUITY & 33,550,000 & 33,876,000 & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline \multicolumn{4}{|c|}{ 3M Company } \\ \hline \multicolumn{4}{|c|}{ Balance Sheet (S in thousands) } \\ \hline Period ending & 31 Dec 13 & 31 Dec 12 & 31 Dec 11 \\ \hline ASSETS & & & \\ \hline Current assets & & & \\ Cash and equivalent & 2,581,000 & 2,883,000 & 2,219,000 \\ Short-terminvestments & 756,000 & 1,648,000 & 1,461,000 \\ Net receivables & 4,253,000 & 4,061,000 & 3,867,000 \\ Inventory & 3,864,000 & 3,837,000 & 3,416,000 \\ Other & 1,279,000 & 1,201,000 & 1,277,000 \\ \hline Total current assets & 12,733,000 & 13,630,000 & 12,240,000 \\ Long-term & & & \\ investments & 1,575,000 & 1,325,000 & 1,051,000 \\ Property, plant, & & & \\ and equipment & 8,652,000 & 8,378,000 & 7,666,000 \\ Goodwill & 7,345,000 & 7,385,000 & 7,047,000 \\ Intangible assets & 1,688,000 & 1,925,000 & 1,916,000 \\ Accumulated & & & \\ amortization & & & 1,696,000 \\ Other assets & 1,557,000 & 1,233,000 & \\ Deferred asset & & & 31,616,000 \\ \hline charges & & & \\ \hline TOTAL ASSETS & 33,550,000 & 33,876,000 & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline LIABILITIES & & & \\ \hline Current liabilities & & & \\ Accounts payable & 2,924,000 & 2,834,000 & 2,674,000 \\ Short-term debt & 1,683,000 & 1,085,000 & 682,000 \\ Other & 2,891,000 & 2,281,000 & 2,085,000 \\ \hline Total current & & & \\ liabilities & 7,498,000 & 6,200,000 & 5,441,000 \\ Long-term debt & 4,326,000 & 4,916,000 & 4,484,000 \\ Other liabilities & 3,778,000 & 4,720,000 & 5,829,000 \\ Deferred liability & & & \\ charges & & & \\ Minority interest & 446,000 & 465,000 & 442,000 \\ \hline Total liabilities & 16,048,000 & 16,301,000 & 16,196,000 \\ \hline STOCKHOLDERS' & & & \\ EQUITY & & & \\ \hline Common stock & 9,000 & 9,000 & 9,000 \\ Retained earnings & 32,416,000 & 30,679,000 & 28,348,000 \\ Treasury stock & (15,385,000) & (12,407,000) & (11,679,000) \\ Capital surplus & 4,375,000 & 4,044,000 & 3,767,000 \\ Other equity & (3,913,000) & (4,750,000) & (5,025,000) \\ \hline Total stock equity & 17,502,000 & 15,575,000 & 15,420,000 \\ \hline TOTAL & & & \\ LIABILITIES AND & & & 31,616,000 \\ \hline OWNERS' EQUITY & 33,550,000 & 33,876,000 & \\ \hline \end{tabular}