#1. [31 marks] Consider US for 219 Sales 56,533 035 M GP 3,156 Operating expensesiDPE} Prots from operations [EB-IT] SUI? Interest expense Prot before tax [EBT} 683 Tax expense Prot [Nil 5 48!] Selected current assets and current liabilities, and RE are reported on comparative BIS at December 31: _ Additional information: Operating expenses include salaries expense of SLED-l], depreciation expense of Ssoo, amortization expense of 580, and a loss on the disposal of machinery of 524. The Machinery that was sold for a loss of 524 had a book value of $294 New machinery was purchased during the year for51,250. It was partially nanced by a bank loan payable issued for $4011]. [Note The bank loan payable is o noncosh transaction) Dividends were paid in 2019 Prepare (IFS using the indirect method.[14 marks] b. Prepare CFC] using the DIRECT method {3 marks] c. Calculate FCF = NUPAT change in NDA. You should show DA, UL, and NBA for 2019 and 2|]18, and then calculate the change in MOP. [9 marks} 9"