Using the file pivot_table_problem.xlsx, create a pivot table that appropriately classifies the cash flows into operating, investing, and financing, presents them in the order they would appear in an actual cash flow statement, and gives the change in cash.

Fuso Pharmaceutical Industries Balance Sheets March 31: Year 9 Year 8 Assets Cash Marketable Securities Account sand Notes Receivable-Trade Inventories Prepayments Total Current Assets 6,038 6,792 2,402 2,367 18,940 18,121 9,191 8,110 182 524 36,753 35,914 4,364 4,738 63,601 61,659 (27,214) ###******* 3,277 1,926 80,781 79,273 Investments Property, Plant, and Equipment Less Accumulated Depreciation Other Assets Total Assets Liabilities and Shareholders' Equity Accounts and Notes Payable-Trade Notes Payable to Banks Current Portion of Long-term Debt Other Current Liabilities Total Current Liabilities Long-term Debt Employee Retirement Benefits Total Liabilities Common Stock Additional Paid-in Capital Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity 11,329 8,022 1,670 7,940 28,961 9,346 1,564 39,871 10,758 15,012 15,140 40,910 80,781 10,206 8,067 1,119 8,310 27,702 8,530 2,305 38,537 10,758 15,012 14,966 40,736 79,273 Year 9 Income Statements (amounts in millions of yen) (Problem 3.8) Year Ended March 31: Sales Cost of Goods Sold Selling and Administrative Expenses Interest Expense Income Tax Expense Net Income 43,373 (26,443) (14,003) (576) (1,218) 1,133 Fuso Pharmaceutical Industries Balance Sheets March 31: Year 9 Year 8 Assets Cash Marketable Securities Account sand Notes Receivable-Trade Inventories Prepayments Total Current Assets 6,038 6,792 2,402 2,367 18,940 18,121 9,191 8,110 182 524 36,753 35,914 4,364 4,738 63,601 61,659 (27,214) ###******* 3,277 1,926 80,781 79,273 Investments Property, Plant, and Equipment Less Accumulated Depreciation Other Assets Total Assets Liabilities and Shareholders' Equity Accounts and Notes Payable-Trade Notes Payable to Banks Current Portion of Long-term Debt Other Current Liabilities Total Current Liabilities Long-term Debt Employee Retirement Benefits Total Liabilities Common Stock Additional Paid-in Capital Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity 11,329 8,022 1,670 7,940 28,961 9,346 1,564 39,871 10,758 15,012 15,140 40,910 80,781 10,206 8,067 1,119 8,310 27,702 8,530 2,305 38,537 10,758 15,012 14,966 40,736 79,273 Year 9 Income Statements (amounts in millions of yen) (Problem 3.8) Year Ended March 31: Sales Cost of Goods Sold Selling and Administrative Expenses Interest Expense Income Tax Expense Net Income 43,373 (26,443) (14,003) (576) (1,218) 1,133