Considering the following financial statements for Atlas Company. Statement of Financial l'osltlon 2020 2021 Cash 5,000 6,500 Accounts Recievable 30,000 31,500 Inventory 40,000 42,000 Current assets 75,000 80,000 Net fixed assets 375,000 393,750 Total assets 450,000 473,750 Accounts payable 50,000 53,750 Notes payable 25,000 26,250 Current Liabilities 75,000 80,000 Long-term debt 85,000 89,250 Owners' equity: Common stock 60,000 63,000 Retained earnings 230,000 241,500 Total liabilities and DE 290,000 304,500 Statement of Comprehensive Income for 2021 Sales 420,000 COGS 200,000 Depreciation 30,000 EBIT 190,000 Interest 15,000 EBT 175,000 Taxes [45%) 78,750 Net Income 96,250 a) Prepare a statement of cash flows Atlas Company for year 2021. b) Calculate the Cash Flow from Assets (CFFA) for 2021. i) Calculate the cash flow from assets ii) Calculate the cash flow to creditors iii) Calculate the cash flow to shareholders c) Does the Cash Flow identity hold true