2. Intensive Care Urology Practice (ICUP), a not-for-profit business, had revenues in 2015 of $144,000. Expenses other than depreciation were 75% of revenues and Depreciation was $15,000. All revenues were collected in cash, and all expenses, excluding depreciation, were paid in cash during the year. No other assets were purchased, and no money was borrowed. A. Construct ICUPs Income Statement. B. What was ICUPs Cash Flow for the year? C. If (under GAAP) PU changed its depreciation method so that the Depreciation Expense tripled to $45,000, what would be the new Net Income? D. Again, if (under GAAP) ICUP changed its depreciation method so that the Depreciation Expense tripled to $45,000, what would be the Cash Flow? E. Comment on the results.