Conduct NOPAT breakeven analysis for 2014.

(60 pts) Technology Corporation increased its sales from $375,000 in 2012 to $450,000 in 2013 as shown in the firm's income statements presented below. LaAnn Sands, CEO and founder of the firm, expressed concern that the cash account and the firm's cash declined substantially between 2012 and 2013. Salza's complete balance sheets are also shown. Ms. Sands is seeking your assistance in the preparation of a statement of cash flows for Salza Technology. INCOME STATEMENT (IN \$ THOUSANDS) BALANCE SHEETS AS OF DECEMBER 31 (IN \$ THOUSANDS) Common stock Retained earnings Total liabilities and equity \begin{tabular}{rr} 85 & 120 \\ \( \lcm{185} \) \\ $345 & $465235 \\ \hline \end{tabular}