THE CONTROLLER OF SONY RECORDS HAS ASKED YOU TO PREPARE THE STATEMENT OF CASH FLOWS, AS WELL AS THE RATIOS; CASH FLOW TO SALES, CASH FLOW TO ASSETS, CASH FLOW TO YIELD, AND FREE CASH FLOW FOR THE YEAR ENDED DECEMBER 31, 2017, GIVEN THE FOLLOWING PERTINENT FINANCIAL DATA AND ADDITIONAL INFORMATION DECEMBER 31,2017 208,000 SALES ALLOWANCES SALES DISCOUNTS COST OF SALES OTHER OPERATING EXPENSES DEPRECIATION EXPENSE-building AMORTIZATION EXPENSE-copyrights DEPRECIATION EXPENSE-production equipment LOSS ON SALE OF EQUIPMENT GAIN ON SALE OF COMPUTERS AMORTIZATION EXPENSE-trademark DEPRECIATION EXPENSE-computers NET INCOME 4.000 1,000 32,000 41.000 9.000 3.000 12,000 7.000 5,000 8,000 9.000 87,000 12/3117 12/31/16 78.000 5,000 15.000 23,000 6,000 93.000 62,000 7,000 31,000 90,000 128,000 320,000 189,000 14,000 84.000 52,000 50,000 15,000 25,000 20,000 69,000 CASH SHORT TERM INVESTMENTS ACCOUNTS RECEIVABLE COMMISSIONS RECEIVABLE INTEREST RECEIVABLE MERCHANDISE INVENTORY PREPAID ADVERTISING EXPENSE OFFICE SUPPLIES LONG TERM NOTES RECEIVABLE BUILDING, NET PRODUCTION EQUIPMENT, NET COMPUTERS, NET COPYRIGHTS TRADEMARK UNEARNED SALES REVENUE ACCOUNTS PAYABLE ACCRUED LIABILITIES NOTES PAYABLE INCOME TAXES PAYABLE BONDS PAYABLE 92,000 1,000 17,000 12,000 9.000 68,000 46.000 3,000 22,000 40,000 419,000 443,000 214,000 91,000 76,000 94,000 56,000 12,000 8,000 16,000 71,000