(2021/2022 Spring Term (1213)) (OA03) Cash Flow Statement Analysis and interpretation Below is the Statement of Cash Flows for Strategema inc. They have just finished their second year of per Banco Financial, to approve loan financing. In addition to the cash flow statement provided, Strategem STRATEGEMA INC. Statement of Cash Flows For the Year Ended October 31, 2020 Cash flows from operating activities: Net income Add: Less: Depreciation Increase in accounts receivable Increase in inventory $ 45.000 24,500 (18,000) (71,000) Increase in prepaid expenses (5.500) Decrease in accounts payable (4.600) Cash from operating activities $(29,600) Cash flows from investing activities: Proceeds from sale of temporary investments Purchase of equipment 12,000 (95.000) Cash for investing activities (83,000) Cash flows from financing activities: Proceeds from issue of common shares Payment of cash dividends 75,000 (25,500) Cash from financing activities "ecrease in cash 49.500 (63,100) 58.000 $ (5,100) ash balance, November 1, 2019 sh balance, October 31, 2020 red: Answer the following questions: flow to total liabilities ratio is: (Enter to two 3 decimal places)