a. Cumberland Industries' most recent sales were $455,000,000; operating costs (excluding depreciation) were equal to 85% of sales; net fixed assets were $67,000,000; depreciation amounted to 10% of net fixed assets; Interest expenses were $8,550,000; the state-plus federal corporate tax rate was 40% and Cumberiand paid 25% of its net income out in dividends. Given this information, construct Cumberland's income statement. Also caiculate total dividends and the addition to retained earnings. The input infomation required for the problem is outlined in the "Key Input Data" section below. Using this data and the balance sheet above, we constructed the income statement shnwn halnw b. Cumberlanid Industries' partlal balance sheets are shown below. Cumberland issued $10,000,000 of new common stock in the most recent year. Using this information and the results from part a, fill in the missing c. Construct the statement of cash flows for the most recent year