Financial statements for the National Corporation follow.

National Corporation comparative balance sheets at December 31. (in millions of PKR)

Assets	2019	2020	Liabilities	2019	2020
Cash	256	320	Accounts payable	512	640
Accounts receivable	448	640	Notes payable	320	320
Inventory	768	960	Accrued wages	128	192
Total current assets	1472	1920	Accrued taxes	192	128
Net fixed assets	2560	2560	Total current liabilities	1152	1280
			Long-term debt	1280	1280
			Common stock	640	640
			Retained earnings	960	1280
Total	4032	4480	Total	4032	4480

National Corporation income statement 2020 (in millions of PKR)

Sales		6080
Cost of Goods Sold	3200
Selling, general, and administrative expenses	960
Depreciation	192
Interest	144	4480
Net income before taxes		1600
Taxes		640
Net income		960

a) Prepare a sources and uses of funds statement for National Corporation.

b) Prepare a cash flow statement using the indirect method for National Corporation.