b. Given the following information. You are required to prepare the company's operations cash flow. Increase in account receivable Increase in inventories Increase in account payable Dividends Increase in common stocks Increase in net fixed assets Depreciation expense Net income RM 20 25 25 15 20 23 12 40 CONFIDENTIAL/2 FBA/PFS1313/APRIL21 Beginning cash 20 Ending cash 5 (7 marks) c. Penjana Berhad has total assets of RM100 million, current liabilities of RM5 million, long term debt of RM50 million and total equity of RM45 million. The company also has operating expenses of RM32 million with interest expenses of RM9 million Based on the information above, calculate: i. Calculate debt ratio, (2 marks) Calculate time interest earned. (2 marks)