Please see attached Apple case study and the excel file. I did most of the work. I only need help on question #3 (a & b).3. Add items to the statement of cash flows. This spreadsheet should calculate...

Cover Page
    Financial Policy at Apple, 2013 Student Supplement
    Harvard Business School Case 9-214-085
    Course Software 9-214-714
    This course software was prepared solely as the basis for class discussion. Cases are not intended to serve as
    endorsements, sources of primary data, or illustrations of effective or ineffective management. Copyright ©
    2014 President and Fellows of Harvard College. No part of this product may be reproduced, stored in a
    retrieval system, used in a spreadsheet or transmitted in any form or by any means—electronic, mechanical,
    photocopying, recording or otherwise—without the permission of Harvard Business School.
Balance Sheet
    Balance Sheet as of:
    Sept. 25, 2010    Sept. 24, 2011    Sept. 29, 2012    CAGR    Vertical Analysis
    ASSETS
    Cash And Equivalents    11,261.0    9,815.0    10,746.0    -2.3%
    Short Term Investments    14,359.0    16,137.0    18,383.0    13.1%
    Trading Asset Securities    -    -    -    0.0%
     Total Cash & ST Investments    25,620.0    25,952.0    29,129.0    6.6%
                    0.0%
    Accounts Receivable    5,510.0    5,369.0    10,930.0    40.8%
    Other Receivables    4,414.0    6,348.0    7,762.0    32.6%
     Total Receivables    9,924.0    11,717.0    18,692.0    37.2%
                    0.0%
    Inventory    1,051.0    776.0    791.0    -13.2%
    Defe
ed Tax Assets, Cu
.    1,636.0    2,014.0    2,583.0    25.7%
    Restricted Cash    445.0    -    278.0    -37.5%
    Other Cu
ent Assets    3,002.0    4,529.0    6,180.0    43.5%
     Total Cu
ent Assets    41,678.0    44,988.0    57,653.0    17.6%
                    0.0%
     Net Property, Plant & Equipment    4,768.0    7,777.0    15,452.0    80.0%
                    0.0%
    Long-term Investments    25,391.0    55,618.0    92,122.0    90.5%    52.3%
    Goodwill    741.0    896.0    1,135.0    23.8%
    Other Intangibles    342.0    3,536.0    4,224.0    251.4%
    Other Long-Term Assets    2,263.0    3,556.0    5,478.0    55.6%    3.1%
    Total Assets    75,183.0    116,371.0    176,064.0    53.0%
                    0.0%
    LIABILITIES                0.0%
    Accounts Payable    12,015.0    14,632.0    21,175.0    32.8%
    Accrued Expenses    3,641.0    4,829.0    6,749.0    36.1%
    Cu
ent Income Taxes Payable    658.0    1,140.0    1,535.0    52.7%
    Unearned Revenue, Cu
ent    3,647.0    6,129.0    7,445.0    42.9%
    Other Cu
ent Liabilities    761.0    1,240.0    1,638.0    46.7%
     Total Cu
ent Liabilities    20,722.0    27,970.0    38,542.0    36.4%
                    0.0%
    Long-Term Debt    -    -    -    0.0%
    Unearned Revenue, Non-Cu
ent    1,139.0    1,686.0    2,648.0    52.5%
    Defe
ed Tax Liability, Non-Cu
ent    4,300.0    8,159.0    13,847.0    79.5%
    Other Non-Cu
ent Liabilities    1,231.0    1,941.0    2,817.0    51.3%
    Total Liabilities    27,392.0    39,756.0    57,854.0    45.3%
                    0.0%
    Common Stock    10,668.0    13,331.0    16,422.0    24.1%        0.2318655765
    Retained Earnings    37,169.0    62,841.0    101,289.0    65.1%
    Comprehensive Income and Other    (46.0)    443.0    499.0    0.0%
     Total Shareholders' Equity    47,791.0    76,615.0    118,210.0    57.3%
                    0.0%
    Total Liabilities And Shareholders' Equity    75,183.0    116,371.0    176,064.0    53.0%
    Source: Capital IQ
    In millions of USD
Income Statement
    Income Statement
    For the Fiscal Year Ending
    Sept. 25, 2010    Sept. 24, 2011    Sept. 29, 2012
    Revenue    65,225.0    108,249.0    156,508.0
    Cost of Goods Sold    39,541.0    64,431.0    87,846.0
    Gross Profit    25,684.0    43,818.0    68,662.0
     Sales, General, and Administration Expenses    5,517.0    7,599.0    10,040.0
     Research and Development Expenses    1,782.0    2,429.0    3,381.0
     Total Operating Expenses    7,299.0    10,028.0    13,421.0
    Operating Income    18,385.0    33,790.0    55,241.0
     Interest Expense    -    -    -
     Interest and Investment Income    311.0    519.0    1,088.0
    Net Interest Expense    311.0    519.0    1,088.0
     Income Tax Expense    4,527.0    8,283.0    14,030.0
    Earnings from Cont. Ops.    14,013.0    25,922.0    41,733.0
    Net Income to Company    14,013.0    25,922.0    41,733.0
     Minority Interest in Earnings    -    -    -
    Net Income    14,013.0    25,922.0    41,733.0
    Net income available to Common Shareholders    14,013.0    25,922.0    41,733.0
    Earnings per Share
     Basic    15.41    28.05    44.64
     Diluted    15.15    27.68    44.15
    Weighted Average Shares Outstanding
     Basic    909.5    924.3    934.8
     Diluted    924.7    936.6    945.4
    Dividends per Share    -    -    $2.65
    Payout Ratio %    -    -    6.0%
    EBITDA    19,412.0    35,604.0    58,518.0
    





    Source: Capital IQ
    In millions...