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10 ' Normal No Spacing Heading 1 Headin Font Paragraph Styles Given the following information for Cat Castle Incorporated prepare their statement of cash flows for December 31, 2017 using the indirect method. Also, Explain the process of preparing Indirect Cashflow and specify the differences with respect to ASPE and IFRS standards between Indirect and Direct Cashflow methods. 2017 2016 I Cash375250 Accounts receivable8575 Interest receivable56 Inventory8095 Prepaid Expenses 4810 Non-current - Note receivable90125 Property, plant and Equipment325330 (net of depreciation Accounts payable3320 Accrued liabilities4556 Common Shares825755 Retained Earnings10560 Net income50 Depreciation expense2 Gain on sale of property1.5 in 000s WE hp 10 ' Normal No Spacing Heading 1 Headin Font Paragraph Styles Given the following information for Cat Castle Incorporated prepare their statement of cash flows for December 31, 2017 using the indirect method. Also, Explain the process of preparing Indirect Cashflow and specify the differences with respect to ASPE and IFRS standards between Indirect and Direct Cashflow methods. 2017 2016 I Cash375250 Accounts receivable8575 Interest receivable56 Inventory8095 Prepaid Expenses 4810 Non-current - Note receivable90125 Property, plant and Equipment325330 (net of depreciation Accounts payable3320 Accrued liabilities4556 Common Shares825755 Retained Earnings10560 Net income50 Depreciation expense2 Gain on sale of property1.5 in 000s WE hp