Baker Corporation provided the following Statements for 2014-15 - Balance Sheet Assets 2015 $ 2014 S Cash 40,000 70,000 Accounts Receivable 320,000 350,000 Inventory 460,000 320,000 Total Current Asset 820,000 740,000 Gross Fixed Assets 560,000 520,000 Accumulated Depreciation 180,000 150,000 Net Fixed Asset 380,000 370,000 Total Asset 1,200,000 1,110,000 Liabilities & Stockholders' Equity Current Liabilities Accounts Payable 390,000 320,000 Notes Payable 110,000 90,000 Accrued Expense 20,000 20,000 Total Current Liabilities 520,000 430,000 Long Term Debt Total Liabilities 320,000 350,000 840,000 780,000 Stockholders' Equity Common Stock at par 100,000 100,000 Share Premium Reserve 150,000 150,000 Retained Earnings 110,000 80,000 Total Liabilities & Stockholders' Equity 1,200,000 1,110,000 Income Statement 2015 $ Sales 2,200,000 Cogs 1,420,000 Gross Profit Operating Expenses Operating Income (EBIT) Interest Earnings before Tax (EBT) Tax (30%) 780,000 600,000 180,000 29,000 151,000 45,000 106,000 Earnings after Tax (Net Income) Additional Information: 1. Purchased equipment paying $40,000 cash. 2. Annual depreciation expense was $30,000. 3. Paid cash dividend of $76,000. 4. No sale of fixed asset. Required A) B) Prepare a Cash Flow Statement for the year 2015. (12) Calculate the following Ratios for the year 2015 and also analyze the liquidity and profitability of the company based on these ratios-(18) Current Ratio, Quick Ratio, Accounts Receivable, Profit Margin, ROA, Return on Common Stockholders' Equity