(CMA Adapted, Jun 94 #4) Spring Corporation, a Public Company

(CMA adapted, Jun 94 #4) Spring Corporation, a public company, has prepared all of its year-end financial statements with the exception of the statement of cash flows.Presented below is condensed financial information for the years ended May 31, Year 3 and Year 4, as well as supplemental data on certain transactions that occurred during the year ended May 31, Year 4.

Required:
Using the indirect method, prepare the Statement of Cash Flows for Spring Corporation for the year ended May 31, Year 4.The statement should comply with the requirements of Statements of Financial Accounting Standards No.95, 'Statement of Cash Flows,' and be supported by appropriate calculations.