1. you are required to:

a. prepare the statement of cash flows from the balance sheet and income statement of a company;

b. find out the operating cash flow (ocf) and free cash flow of the company; and

c. evaluate the information generated in part a and b above.

COMPANY J Balance Statement As on December 31, \begin{tabular}{|l|r|r|} \hline Assets & 2019 & 2018 \\ \hline Current Assets & & \\ \hline Cash & & \\ \hline Marketable securities & 58.48 & 38.44 \\ \hline Accounts receivables & 3,7598 & 25.62 \\ \hline Inventories & 753.87 & 3,081.27 \\ \hline Total current assets & 4,660.80 & 980.15 \\ \hline & & 4,125.48 \\ \hline Gross Fixed Assets & 9,592.07 & \\ \hline Less: Accumulated Decepreciation & 2,466.95 & 2,192.02 \\ \hline Net fixed assets & 7,125.12 & 6,414.15 \\ \hline Total Assets & 11,785.93 & 10,539.63 \\ \hline \end{tabular} Dividend paid 227.75 COMPANY J Balance Statement As on December 31, \begin{tabular}{|l|r|r|} \hline Assets & 2019 & 2018 \\ \hline Current Assets & & \\ \hline Cash & & \\ \hline Marketable securities & 58.48 & 38.44 \\ \hline Accounts receivables & 3,7598 & 25.62 \\ \hline Inventories & 753.87 & 3,081.27 \\ \hline Total current assets & 4,660.80 & 980.15 \\ \hline & & 4,125.48 \\ \hline Gross Fixed Assets & 9,592.07 & \\ \hline Less: Accumulated Decepreciation & 2,466.95 & 2,192.02 \\ \hline Net fixed assets & 7,125.12 & 6,414.15 \\ \hline Total Assets & 11,785.93 & 10,539.63 \\ \hline \end{tabular} Dividend paid 227.75