4. Marcs Inc. presented the following financial statements for the year ending 31st December 2019 and 2020. Balance Sheet As on 31st December 2019 and 2020 Assets $ $ Liabilities and Owner's equity $ $ 2019 2020 2019 2020 Current Assets Cash 250 Account Receivable 349 Inventory 632 285 512 648 Current Liabilities Account Payable Notes Payable 314 209 325 185 1231 1445 523 510 635 676 Fixed Assets Net plant and Equipment 1712 1864 Long term Liability Owner's Equity Common Stock Retained earnings 700 1085 750 1373 2943 3309 2943 3309 Income Statement For the Year Ended 31st December 2020 2020 $ Net Sales 1721 Cost of Goods sold 812 Depreciation 84 Earnings before interest and taxes 825 Interest Paid 75 Taxable Income 750 Taxes (40%) 300 Net Income 450 4.A 1. If the amount of dividend paid by Marcs Inc. in the year 2020 is $162, What is the addition to retained earnings? (2.5 marks) 2. Calculate the amount of operating cash flows for 2020. (2.5 marks) 4.B. 1. Calculate net capital spending for 2020. (2.5 marks) 2. Calculate changes in Net Working Capital from 2019 to 2020. (2.5 marks)