prepare a cash flow statement (indirect method) from the given information.
The following is a consolidated balance sheet and income statement for Commercial Mart for the fiscal years ended January 31, 2005 and 2006: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses 2005 5,488 1,715 29.762 1,889 2006 6,414 2,662 32,191 2.591 Total current assets 38,854 43,858 Plant, property and equipment Accumulated depreciation Property under capitalized lease (net) Other assets and deferred charges 84,037 (18,637) 2.718 13,182 97.302 (21,427) 3,415 15,021 Total assets 120,154 138,169 Accounts payable Accrued liabilities Accrued income taxes Commercial paper Current portion of long-term debt 21,987 12,120 1,281 3,812 3,982 25,373 13,465 1,322 3,754 4,894 Total current liabilities 43,182 48,808 Long-term liabilities Long-term debt under capital leases Deferred income taxes Shareholders' equity 20,087 3,171 4,318 49,396 26,429 3,742 6,019 53,171 Total liabilities & stockholders' equity 120,154 138,169 312,427 3,227 315,654 Net Sales Other income, net Total revenue Costs and expenses Cost of goods sold Selling, marketing and administrative 240,391 56.733 Operating income Interest - debt Interest - leases Interest income 18,530 1,171 249 (248) 17,358 Income from continuing operations before tax and minority interest Provision for income taxes 5,803 Income from continuing operations before minority interest Minority interest 11.555 (324) Net income 11.231 Earnings per share 2.68 Other information (2006): Common stock dividend Common stock repurchases 2,511 3,580 The following is a consolidated balance sheet and income statement for Commercial Mart for the fiscal years ended January 31, 2005 and 2006: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses 2005 5,488 1,715 29.762 1,889 2006 6,414 2,662 32,191 2.591 Total current assets 38,854 43,858 Plant, property and equipment Accumulated depreciation Property under capitalized lease (net) Other assets and deferred charges 84,037 (18,637) 2.718 13,182 97.302 (21,427) 3,415 15,021 Total assets 120,154 138,169 Accounts payable Accrued liabilities Accrued income taxes Commercial paper Current portion of long-term debt 21,987 12,120 1,281 3,812 3,982 25,373 13,465 1,322 3,754 4,894 Total current liabilities 43,182 48,808 Long-term liabilities Long-term debt under capital leases Deferred income taxes Shareholders' equity 20,087 3,171 4,318 49,396 26,429 3,742 6,019 53,171 Total liabilities & stockholders' equity 120,154 138,169 312,427 3,227 315,654 Net Sales Other income, net Total revenue Costs and expenses Cost of goods sold Selling, marketing and administrative 240,391 56.733 Operating income Interest - debt Interest - leases Interest income 18,530 1,171 249 (248) 17,358 Income from continuing operations before tax and minority interest Provision for income taxes 5,803 Income from continuing operations before minority interest Minority interest 11.555 (324) Net income 11.231 Earnings per share 2.68 Other information (2006): Common stock dividend Common stock repurchases 2,511 3,580
