Fader Corp.'s 20X4 and 20X5 SFP and 20X5 SCI are as follows (in millions of dollars, except per share amounts): Condensed Statement of Financial Position 31 December ASSETS Cash Investments (short-term) Accounts receivable (net of allowance) Inventory (FIFO) Prepaid expenses Investments, long-term Property, plant, and equipment (net of accumulated depreciation of $35 (20X4), $45 (20X5) Total assets LIABILITIES AND SHAREHOLDERS' EQUITY Accounts payable Accrued liabilities Notes payable, long-term Common shares, no par (80,000 shares outstanding) Retained earnings (including 20X4 and 20X5 income) Totals 335 06 20X5 20X4 $ 18 $ 32 9 33 30 46 57 3 59 59 853655 103 94 $269 $284 11 60 3 3 23 25 35 35 197 215 $269 $284 Statement of Comprehensive Income, 20X5 Investment revenue Sales revenue (1/3 were credit sales) Cost of goods sold Distribution expense Administrative expense (includes $58 of depreciation) Interest expense Income tax expense (the tax rate is 40%) Net income and comprehensive income Additional information: Cash flow from operations $ 381 48 (116) (67) (63) (48) (23) $ 112 $ 26