Seth Erkenbeck, a recent college graduate, has just completed the basic format to be used in preparing the statement of cash fiows. (indirect method) for ATM Software Developers. All amounts are in thousands (OOOs). Listed below in random order are line items to be included in the statement of cash flows. Seth Erkenbeck, a recent college graduate, has just completed the basic format to be used in preparing the statement of cash fiows. (indirect method) for ATM Software Developers. All amounts are in thousands (OOOs). Listed below in random order are line items to be included in the statement of cash flows