Use the following information about the calendar-year cash flows of Park Company to prepare a statement of cash flows (direct method) and a schedule of noncash investing and financing activities. 
Definitions:
SDLC
Software Development Life Cycle is a process used by the software industry to design, develop, and test high-quality software in a systematic and cost-effective way.
IT Department
The Information Technology (IT) Department is responsible for managing and maintaining an organization's technology infrastructure, including hardware, software, networks, and data security systems.
Systems Development Method
A framework used for planning, structuring, and controlling the process of developing an information system, encompassing methodologies, procedures, and techniques.
Different View
An alternative perspective or opinion, often diverging from the common or initial understanding.
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