can you explain how we get net wc and how we get fixed assets and how we get 7000 and 3100 in both years 2 and 3

Year 3 Year 2 Year 1 Income Statement: Sales COGS* Gross Margin Other Fixed Costs Depreciation EBIT Interest Earnings before Taxes Taxes Net Income Dividends Retained Earnings 120,000 84,000 - 36,000 16,000 - 5,000 - 15,000 5,000 - 10,000 3,000 - 7,000 3,500 - 3,500 100,000 90,000 70,000 - 63,000 30,000 27,000 16,000 - 16,000 5,000 - 4,000 9,000 7,000 5,000 - 5,000 4.000 2.000 1,200 - 600 2,800 1,400 1,000 1,800 1,400 Statement of Financial Position: Cash Accounts Receivable Inventory Fixed assets Total 16,700 10,000 3,000 205.000 234,700 7,000 9,900 3,300 200.000 220,200 3,100 8,800 3.000 200.000 214,900 Accounts Payable Long-term Debt Common Stock Retained Earnings Total 18,000 105,000 105,000 6,700 234,700 15,000 102,000 100,000 3,200 220,200 13,500 100,000 100,000 1,400 214,900 Questions: A. Prepare a cash Flow Statement Year 2 2,800 Answer Year 3 7,000 NI 5,000 dep 3,200 Net WC 15,200 5,000 100 7,900 big cash from WC 8 marks Issued stock 5,000 stock 3,000 Issue debt 3,500 div paid 4,500 2,000 1,000 1,000 . Increased dividend policy 10,000 Fixed assets 10,000 5,000 bought fixed assets 5,000 9,700 7,000 16,700 3,900 3,100 7,000