PROBLEM V Dublin Enterprises, Inc. (DEI), owns a chain of retail electronics stores located in shopping malls. The following are the company's 2013 income statement and comparative balance sheets (S in millions): Income Statement For the Year Ended December 31, 2013 Revenue $2,100 Cost of goods sold 1,400 Gross profit 700 Operating expenses: Selling and administrative $ 355 Depreciation Total operating expenses Income before income taxes Income tax expense Not income $ 182 85 440 12/31/13 12/31/12 $ 300 227 160 960 (405) $1,242 $ 220 240 120 800 (320) $1,060 Comparative Balance Sheets Assots: Cash Accounts receivable (not) Inventory Property, plant & equipment Loss: Accumulated depreciation Total assets Liabilities and shareholders' oquity Accounts payablo Payables for selling and admin. expenses Income taxes payablo Long-term debt Common stock Rotainod earnings Total liabilities and shareholders' equity $ 145 147 $ 130 170 50 100 400 -0- 463 392 210 $1,242 $1,060 REQUIRED: 1. Prepare DEI's 2013 statement of cash flows using the indirect method