Required: Prepare a US GAAP compliant Statement of Cash Flows using the indirect method for the Even Keel Corporation for the year ended December 31, 2017. All information needed to prepare the statement is below. Even Keel Corporation Assets, liabilities and shareholders' equity As of December 31, 2016 and 2017 ($ in millions) 2017 2016 85 40 80 145 92 130 5 8 Assets Cash Accounts receivable, net Inventory Prepaid expenses Current assets Land Buildings and equipment Accumulated Depreciation Total Assets 267 318 230 421 (186) 783 140 300 (103) 604 $ 17 18 12 54 Liabilities Accounts Payable Accrued liabilities income taxes payable Current Liabilities Bonds payable Total liabilities Shareholders' Equity Common stock Paid-in-capital in excess of par Retained earnings Total Shareholders' equity Total liabilities and shareholders' equity $ 43 183 226 113 167 60 50 245 252 557 783 205 182 437 604 Additional Information: 1. Net income for the year ended December 31, 2017 is $80,000,000 2. Dividends paid during the year ended December 31, 2017 is $10,000,000 3. No land, buildings or equipment were sold during the year