1. Toblerone Co. Ltd. provided the following Financial Statements. Additional data: 1. Depreciation expense was $6,000. 2. Dividends of $25,000 were declared and paid. 3. During the year, equipment was sold for $12,000 cash. This equipment cost $15,000 originally and had accumulated depreciation of $3,000 at the time of sale. 4. Additional equipment was purchased for $7,000 cash. Instructions (a) Prepare a statement of cash flows using the indirect method. (b) Calculate the following ratios for the year 2021Current ratio, Acid-test ratio, Accounts receivable turnover, Inventory turnover, Profit margin, Return on assets, Return on ordinary shareholder's equity, Debt to assets ratio. (16)