 In this presentation, we will build a statement of cash flows using the direct method. We're going to have our information on the left side. We're going to build our worksheet with that information and then create our statement of cash flows from this worksheet. We're going to use a step by step process to create the statement of cash flows designed to minimize the amount of errors that we have. Like a balance sheet of statement of cash flows is one of those types of statements that we can get to the end of it, see that it doesn't tie out the way we want, and not know where to go from there. What we want to do is avoid that problem by making step by step checkpoints along the way so that if we run into problems, we don't basically have to start over again. That's going to be part of the design of putting together the statement of cash flows. On the left side, our information, we have a comparative balance sheet, which means we have a balance sheet for two periods. We're going to be in the current period here and the prior period. That's typically going to be necessary no matter what