Prepare cash flow statements $($in Excel$)$ of Infineon for $20092011.$ What are the main sources and usage of funds during these $3$ years? If any of the sources and usages changed substantially, what might be the reason for the change? Note that it is not possible to match the beginning of the year cash flow from the provided statements. As long as the correct procedure is followed, it will result in full credit for this question. $(15)\backslash$table$[[$Income Statement $($in millions of Euros$),$FY$2008,$FY$2009,$FY$2010,$FY$2011],[$Sales$,3,903,,2,184,3,295,3,997],[$Cost of goods sold,$2,029,1,234,1,722,1,979],[$R&D expenses,$606,319,399,439],[$Selling$,$ general & adminstrative expenses,$517,332,386,449],[$Other operating income $($expenses$),-245,-29,-10,-104,-30],[$EBITDA$,506,\backslash$bar $(270),-,,684,1,100],[$Depreciation and amortization,$552,453,336,364],[$EBIT$,-46,-183,348,736],[$Interest income $($expenses$),-123,-53,-66,-26],[$Participations in associates$/$affiliates$,4,7,8,4],[$EBT$,-165,-229,290,714],[$Income taxes,$39,4,-22,-30],[$Minority interest,$-812,-48,1,0],[$Discontinued operations $($net of tax$),,-441,348,375],[$Net income,$-2,935,,659,1,119],[\backslash$table$[[$Balance Sheets $($in millions of Euros$)],[$Assets$]],$FY$2008,$FY$2009,$FY$2010,$FY$2011],[$Cash and other liquid assets,$892,1,507,1,727,2,692],[$Accounts receivable,$799,449,622,510],[$Inventories$,665,460,514,507],[$Other current assets,$724,514,675,671],[$Assets held for sale,$2,129,112,495,5],[$Current assets,$5,209,3,042,4,033,4,385],[$Property$,$ plant and equipment $($net$),1,310,928,838,1,343],[$Goodwill and other intangible assets,$443,369,87,111],[$Financial assets,$20,27,35,34],[$Fixed assets,,$1,1,324,960,1,488,],[$Total assets,$6,982,4,4,366,4,993,],[$Liabilities$,$FY$2008,$FY$2009,$FY$2010,$FY$2011],[$Short$-$term debt and current portion of long$-,207,521,133,68],[$Accounts payable,$506,384,659,720],[$Current provisions,$424,436,553,810],[$Other current liabilities,$413,308,286,407],[$Liabilities held for sale,$2,123,9,177,0],[$Current liabilities,$3,673,1,658,1,808,2,005],[$Long$-$term debt,$963,329,263,237],[$Pension plans,$43,94,146,168],[$Other liabilities,$142,192,151,108],[$Total liabilities,$4,821,,2,368,2,518],[$Shareholders$\text{'}$ equity,$2,161,,2,625,3,355],[$Total liabilities and equity,$6,982,4,366,4,993,5,873]]$