Prepare the Statement of Cash flows

Riverbed Company, a major retailer of bicycles and accessories, operates several stores and is a publicly traded company. The comparative balance sheet and income statement for Riverbed as of May 31, 2025, are as follows. The company is preparing its statement of cash flows. Current liabilities Accounts payable Salaries and wages payable Interest payable Total current liabilities \begin{tabular}{rr} $123,500 & $115,900 \\ 47,700 & 72,100 \\ 27,300 & 24,800 \\ \hline 198,500 & 212,800 \\ \hline \end{tabular} Long-term debt Bonds payable Total liabilities \begin{tabular}{rr} 70,000268,500100,000 & \\ \hline \end{tabular} Stockholders equity Common stock $10 par Riverbed Company Income Statement For the Year Ended May 31, 2025 Sales revenue $1,262,600 Cost of goods sold Gross profit Expenses Salaries and wages expense 253.800 Interestexpense 74,900 Depreciation expense 27,100 \begin{tabular}{lr} Other expenses & 8.200 \\ Total expenses & 363.800 \\ \hline Operatingincome & 181.300 \\ income texiexpensa & 43.200 \\ Netincome & $138.100 \\ \hline \end{tabular} The following is additional information concerning Riverbed's transactions during the year ended May 31, 2025. 1. All sales during the year were made on account: 2. All merchandise was purchased on account, comprising the total accounts payable account. 3. Plant assets costing $97,400 were purchased by paying $27,400 in cesh and issuing 7.000 shares of stock. 4. The "other expenses are related to prepaiditems 5. Allincometaxes incurred during the year were paid duting theyest: 6. Inorder to supplement its cash. Riverbed lssued 2.000shares of cormmon stock at parkelue. 7. Cash dividends of 5114.500 were declared and eald at thi and of the fiscal yean