Which of the following steps is not required in preparing the statement of cash flows?

Determine the change in current assets.

Determine the change in current assets.
Determine the net change in cash.
Determine cash from investing and financing activities.
Determine the net cash provided by operating activities.

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Determine the change in current assets.
Determine the net change in cash.
Determine cash from investing and financing activities.
Determine the net cash provided by operating activities.