Microsoft had a gross revenue (AKA sales) of $192.557 billion with Cost of Goods Sold equal to $60.212 billion over the last 12 months. Its Selling, General, and Administration expenses were $27.051 billion. Assume the company has depreciation expense of $13.825 billion, with $77 billion in notes payable that have a 3.92% interest rate. Using a flat corporate tax rate of 21% and only the information in this question:

1. Build Microsoft's income statement to show net income
2. Calculate Microsoft's Operating Cash Flow