5. Note 1 to the financial statements discusses the accounting for disposal of property. Where is the adjustment for any gain or loss reported in the statement of cash flows?(CC3) 6.Compute free cash flows for all years shown.(CC3) 7. Campbell is launching a new product line in Year 12 and wants your expert opinion on the effect of the new launch on all the three sections of the statement of cash flows. Write a brief memo to the CFO of Campbell explaining in a professional manner the effects of the new product launch on the three sections of the statement of cash flows ? (CC5 and CC6) 8. Auditors found out that Campbell was delaying payments to creditors at year end and selling inventories as huge discounts in order to improve cash flows. Please highlight the ethical issues involved in this practice if any? (CC7)