 In this presentation, we will continue to construct our statement of cash flows using the direct method. We have so far taken this information that's comparative balance sheet of this income statement and some added information to create our worksheet. This is going to be our primary tool that we're going to use now to create the statement of cash flows. Now to do this, we're going to do this on a kind of step by step process. And I'll try to explain why this is going to be the case or my argument for it at least. And so we're going to take this information and we're going to build the statement of cash flows. First, we'll just go through the steps and we want to just think of this as a kind of puzzle. We're just going to figure the thing out. We're just reconstructing the information, putting the numbers in a different order, and it's just a puzzle. So how can we fit that together? Well, we see that we have two trial balances here. The debits represented with non-bracketed or positive numbers, credits with brackets or negative numbers. And if we sum those two up, they add up to zero. So we know that this column adds up to zero.