(Assume all account figures are in dollars) Lemark Productions Accounts payable Accounts receivable, net Accruals Cash Common stock Cost of goods sold Depreciation expenses Interest expenses Inventory Long-term debt Net fixed assets Net sales Notes payable Operating expenses (excl. depr Retained earnings Taxes 2015 360 1,680 165 165 1,660 4,100 400 290 4,375 4,500 6,940 7,950 2016 390 1,510 190 160 1,380 4,850 560 300 4,050 4,150 7,090 8,980 740 2,180 5,960 410 600 2,130 5,875 390 19. Gross Profit for 2016 is $ 20. The times interest earned ratio for 2015 is ____X. 21. ROE for 2016 is _%. 22. Cash flow from operating activities in 2016 is $. 23. Cash flow from investing activities in 2016 is $ 24 Cash flow from financing activities in 2016 is