A comparative balance sheet for Harrison Corporation is prevented below. Cash dividends of $30,000 were declared and paid Bonds payable of $25,000 were converted to common stock. Prepare a statement at cash flows for 2014. Compute the current ratio (current assets current liabilities) as of December 31, 2013 and 2014 and compute free cash flow for the year 2014. In light of the analysis in (b), comment on Harrison's liquidity and financial flexibility