 In this presentation, we will continue with the statement of cash flows in direct method looking at the change in prepaid expenses. We're going to be using this information. We've got the comparative balance sheet. We've got the income statement and some additional information. We will be working primarily with the difference in the comparative balance sheet with the use of a worksheet, taking this information to create this worksheet. So this is just basically a comparative balance sheet that has been condensed down to something that looks like a post-closing trial balance. We are constructing our cash flows from operations from it. We have all of our differences. We're basically just finding a home for these differences. We know if we do so that if we find a home for all of these differences, then it'll add up to that difference, the difference in cash, which is basically the bottom line of our cash flow statement. Or that's what we want to get to in terms of adding up the cash flows.