This is Cash Flow on Accounting and Cash Flow Statements have to be made based on these balance sheet and Income Statement ( using both 'Indirect and Direct Methods separately.

(In $thousands) BALANCE SHEET 12/31/2017 12/312018 Assets: Cash AFS Investments 552.3 24.0 782.0 0.0 378.4 (9.0) 325.9 (8.0) A/R ADA Net Account Receivable Inventory Prepaid Rent 369.4 217.6 100.3 317.9 206.5 309.7 1,722.0 (920.0) 2,050.0 (940.0) PP&E -Accumulated Depreciation Net PP&lE 802.0 2,065.6 1,110.0 2,726.1 TOTAL ASSETS Liabilities: Accounts Pavable Wages Payable Other Operating Payables Taxes Payable Deferred Tax Liabilitv Bond Payable -Bond Discount 61.8 141.7 59.1 9.0 18.0 400.0 91.6 65.0 0.0 400.0 (42.8) 635.1 TOTAL LIABILITIES Equity: Common Stock ($2 par) APIC Retained Earnings Comp. Inc. - Unrealized AFS Gain Treasury Stock TOTAL EQUITY LIABILITIES & EQUITY 644.6 98.0 1,025.0 968.0 68.0 646.0 700.0 7.0 0.0 1,177.4 1,421.0 0.0 1,646.9 2,091.0 *Purchases of AFS Investments were 4.0 ** During the year, 6.0 shares of $2 par common were issued to purchase $150.0 of PP&E; 10.0 shares were issued for cash; 1.0 shares were purchased for 26.0 for treasury (cost method) and then retired **Sold PP&E with original cost of 360.0 (In $thousands) 018 Income Statement 3,058.0 (7.0) 3,051.0 (1,465.3) 1,585.7 (553.4) (240.0) Other Operating Expenses(161.6) (255.5) 375.2 38.0 9.5 422.7 (14.0) 408.7 (126.7) 282.0 Sales Bad Debt Expense Net Sales Cost of Goods Sold Gross Margin Wage Expense Rent Expense Depreciation Expense Operating Income Gain of the Sale of PP&E Gain of the Sale of AFS Interest Expense Earnings Before Tax Tax Expense Net Income * A $9.0 common stock Cash Dividend was declared and paid during the year. Prepare the Operating Section of the Statement of Cash Flow INdirect Method Student Name 2018 Net Income + Cash From Operations: Depreciation expense Discount on Bond Payable Gain from sale of AFS Investments Gain from sale of PP&E Changes in Operating Assets Changes in Operating Liabilities Total Increases in Cash Total Decreases in Cash Net Cash From Operations Prepare a Statement of Cash Flow Direct Method Student Name 12/31/2017 Cash Balance + Cash From Operations: Cash from customers Total Cash Received From Operations Cash used for inventory purchases Cash paid for wages Cash paid for rent Cash paid for other operating Cash paid for taxes Cash paid for interest on B/P Total Cash Used in Operations Net Cash From Operations - Cash For Investing: Cash from selling AFS Investments Cash from selling PP&E Total Cash Received Investing Cash used to purchase AFS Cash used to purchase PP&E Total Cash Used in Investing Net Cash To Investing + Cash From Financing.: Cash received issuing common stock Total Cash Received From Financing Cash used to pay B/P principal Cash used to pay dividends Cash to purchase treasury stock Total Cash Used Financing Net Cash From Financing 12/31/2018 Cash Balance