At this point, we have enough information to start building our statement of cash flows. Note that we link up the change in cash to the cash and cash equivalents item on the balance sheet. Also, note that the net income figures at the top of the cash flow statement are net income available to common shareholders. This is all basic accounting, so there isn’t much more to discuss here. We will populate the financing section and equity investments items shaded pink once we build those schedules in another step.
