A comparative balance sheet for Orozco Corporation is presented below. December 31 Assets 2010 2009 Cash $63,000 $22,000 Accounts receivable 82,000 66,000 Inventories 180,000 189,000 Land 71,000 110,000 Equipment 270,000 200,000 Accumulated depreciation-equipment (69,000) (42,000) Total $597,000 $545,000 Liabilities and Stockholders' Equity Accounts payable $34,000 $47,000 Bonds payable 150,000 200,000 Common stock ($1 par) 214,000 164,000 Retained earnings 199,000 134,000 Total $597,000 $545,000 Additional information: 1. Net income for 2010 was $105,000. 2. Cash dividends of $40,000 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. (a) Prepare a statement of cash flows for 2010 for Orozco Corporation. (List multiple entries from the largest positive to the smallest positive amount followed by the most negative to the least negative amount, e.g. 15, 14, 10, -17, -5, -1. For negative numbers use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).) (b) Determine Orozco Corporation's current cash debt coverage ratio, cash debt coverage ratio, and free cash flow. (Round ratios to 2 decimal places, e.g. 1.55. List multiple entries from the largest positive to the smallest positive amount followed by the most negative to the least negative amount, e.g. 15, 14, 10, -17, -5, -1. For negative numbers use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).)