The following is the operating section of the statement of cash flows (direct method) of Battery Builders, Inc.: The following information is obtained from the income statement of Battery Builders: In addition, the following information is obtained from the comparative balance sheets of Battery Builders (decreases in parenthese Required: 1. Prepare a complete accrual-basis income statement for the current year. 2. Compute the cash flows from operations using the indirect approach (that is, start with accrual-basis net income and adjust for various items to obtain cash flows from operations)