Shareholders' equity OrdinarysharecapitalRetainedearningsTotalliabilitiesandequity16211953615886384 2 3) Prepare the operating section of the statement of cash flow for 2022 using the Direct method. Use the data from the attached balance sheet and income statement: 3A) Identify the relevant items in correct order to estimate the cash flow to Suppliers. Use the absolute numbers in the boxes; that is do not use minus for any number you write in the boxes: Relevant item from the income statement: + Relevant item from the closing balance sheet: - Relevant item from the opening balance sheet: + Relevant item from the opening balance sheet: - Relevant item from the closing balance sheet: = Cash flow to Suppliers