1. (60 pts) Technology Corporation increased its sales from $375,000 in 2012 to $450,000 in 2013 as shown in the firm's income statements presented below. LaAnn Sands, CEO and founder of the firm, expressed concern that the cash account and the firm's cash declined substantially between 2012 and 2013. Salza's complete balance sheets are also shown. Ms. Sands is seeking your assistance in the preparation of a statement of cash flows for Salza Technology. INCOME STATEMENT (IN \$ THOUSANDS) BALANCE SHEETS AS OF DECEMBER 31 (IN \$ THOUSANDS) A. (20 pts) Prepare a statement of cash flows for 2013 for Salza Technology Corporation. B. (20 pts) LaAnn Sands wants to conduct revenue breakeven analyses of Salza Technology Corporation for 2014. For 2014, the firm's cost of goods sold is considered to be variable costs, and operating expenses are considered to be fixed cash costs. Depreciation expenses in 2014 are expected to be fixed costs. Interest expenses in 2014 are expected to be fixed costs. Calculate Salza's EBDAT breakeven in terms of survival revenues for 2014 . C. (20pts) Conduct NOPAT breakeven analysis for 2014