Using the financial statement provided, prepare a complete Statement of Cash Flows that shows both the direct method and the indirect method for summarizing cash flow from operating activities. Note to complete the assignment you will need to calculate items such as dividends paid (Retained Earnings & AOCI2018 Net income2018 Retained Earnings & AOCI2017 = Dividends paid2018), capital expenditures (Net Fixed Assets2017 Book Value of Fixed Assets Sold2018 Depreciation Expense2018 Net Fixed Assets2018 = Capital expenditures made2018, and investment in intangible assets (Intangible Assets2017 Amortization of Intangible Assets2018 Intangible Assets2018 = Investment in intangible assets2018.) Please submit your work via the assignment submission feature in Blackboard. 2018 2017 2018 Cash $315 $108 Sales $6,475 Short-term investments 841 1,077 Less: Cost of goods sold 4 ,028 Accounts receivable 1,225 453 Gross profit 2,447 Inventories 745 845 Less: Cash operating expenses 1,783 Other current assets 404 151 Depreciation expense 94 Total current assets 3,530 2,634 Amortization expense 91 Gross fixed assets 1,055 1,001 Operating income (EBIT) 479 Less: Accumulated depreciation 707 739 Less: Interest expense 121 Net fixed assets 348 262 Other nonoperating income (expense) 5 Equity method investments 58 60 Income from equity method investments (2) Other long-term investments 34 36 Gain (loss) on sale of fixed assets 15 Goodwill 299 289 Earnings before taxes 376 Other intangible assets 192 200 Tax expense 61 Other noncurrent assets 95 71 Net income $315 Total assets $4 ,556 $3 ,552 Current portion of long-term debt 136 70 Short-term debt (notes payable) 45 35 Accounts payable 528 584 Taxes payable 15 7 Accrued expenses 759 555 Deferred revenue 11 85 Other current liabilities 490 178 Total current liabilities 1,984 1,514 Long-term debt 1,294 1,324 Deferred income taxes 4 16 Other noncurrent liabilities 88 102 Total liabilities 3,370 2,956 Common stock and add. paid-in capital 8,855 8,472 Retained earnings (7,536) (7,774) Accum. other comp. income (8) 6 Less: Treasury stock 125 108 Total equity 1 ,186 596 Total liabilities and equity $4 ,556 $3 ,552