Prepare the statement of cash flows to explain the change of "cash and equivalents" reported on the balance sheet Powell Panther Corporation: Balance Sheets as of December $31$

$($Millions of Dollars$)$

$2011$

$2010$

Assets

Powell Panther Comoration: Income Statements for Year Ending December $31$

$($Millions of Dollars$)$

$2011$

$2010$

Sales

Operating costs excluding depreciation and amortization

EBITDA

Depreciation & amortization

Earnings before interest and taxes

Interest

Earnings before taxes

Taxes $(40\%)$

Net income

$$60\mathrm{.}5$

Common dividends

$ $46\mathrm{.}4$