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Prepare a statement of cash flows indirect method. The financial statements of Pouchie Co. included the following information for the year ended December 31, 2013 (amounts in millions):
Depreciation and amortization expense . . . . . . . . . . . . . . . . . . . $260Cash dividends declared and paid . . . . . . . . . . . . . . . . . . . . . . . 330Purchase of equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 384Beginning cash balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120Proceeds of common stock issued . . . . . . . . . . . . . . . . . . . . . . 148Proceeds from sale of building (at book value) . . . . . . . . . . . . . . 212Accounts receivable increase . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Ending cash balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40Inventory decrease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38Accounts payable increase . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44Required:Complete the following statement of cash flows, using the indirect method:
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