a) What is the cash flow from operations for Firm A: $75,000 sales, $2,000 cash dividends, $50,000 COGS, $4,000 administrative expenses, $3,000 depreciation expense, $5,500 interest expense, no changes in working capital, and a tax rate of 35%? b) What is the cash flow from operations for Firm B: $55,000 net income, $5,000 depreciation, inventories increased by $10,000, A/R decreased by $10,000, and net fixed assets increased by $15,000?