The following financial statements are for Microsoft, Inc. FY2023 and FY2022. Calculate the cash flows from operations as it would appear on the FY2023 statement of cash flows. (Hint: include all current asset accounts, accounts payable, and other current liabilities). MSFT ($ in millions) Income Statement FY2023 Balance Sheet FY2023 FY2022 Sales 211,915 Cash 34704 13931 COGS 65,863 Short-term Investments 76558 90826 Gross Profit 146,052 Accounts Rec. 48688 44261 Research and Dev. 27,195 Inventories 2500 3742 SGA 16653 Other current Assets 21807 16924 Depreciation 13681 Total Current Assets 184257 169684 Operating Income, EBIT 88,523 Net PPE 95641 74398 Interest Expense 1968 Intangibles 101477 98861 Pretax income, EBT 86,555 Other assets 30601 21897 Taxes 16950 Total Assets 411976 364840 Net income 69,605 Retained Earnings 32,902 Accounts Payable 18095 19000 Dividends 36,703 Current portion of LTD 5247 2749 Other Current Liabilities 80807 73333 Total Current Liabilities 104149 95082 Long-term debt Total Liabilities 101604 103216 205753 198298 Common stock 93718 86939 Retained Earnings 112,505 79603 Total Equity 206223 166542 Total Liab. And Equity 411976 364840