HKUST Inc. had two accountants named Ms. Integrity Fifo and Mr. Pack WA who created two different sets of income statements, cash flow statements, and balance sheets to give to the Accounting Manager of HKUST Inc. Ms. Integrity Fifo believed that the FIFO method was the best way of costing inventory and believed that packaging the screwdrivers is integral to selling them. Mr. Pack WA believed that the weighted average method is best for inventory costing and that packaging is not really important to sell the screwdrivers. HKUST Inc. made the following transactions:

1. Jan 1^st, 2019: HKUST Inc. receives 1200 metal plates for which it pays cash of $5 each from Metal Inc. and receives 6000 plastic slabs from Plastic Inc. for which it pays $1 to the supplier in cash.
2. Jan 21^st, 2019: HKUST Inc. receives 600 metal plates for which it pays cash of $6 each from Metal Inc. and receives 3000 plastic slabs from Plastic Inc. for which it pays $2 each to the supplier in cash.
3. Jan 28^th, 2019: HKUST Inc. produces 25,000 screwdrivers and uses 1,300 metal plates and 7,500 plastic slabs to make those screwdrivers.
4. Jan 30^th, 2019: HKUST Inc. spends $5,000 cash on packaging its 25,000 screwdrivers.
5. Jan 31^st, 2019: HKUST Inc. sells 18,000 screwdrivers to Wan Chai Inc. for $10 each. However, Wan Chai Inc. uses a Hong Kong Express credit card, which had fees of 3%, and HKUST Inc. receives the money in cash immediately from Hong Kong Express.

Prepare both sets of financial statements (Balance sheet, cash flow statement, and income statement) - by Ms. Integrity FIFO and Mr. Pack WA (9 points for each financial statement set 18 points total). Journal entries give partial credit

Which set of financial statements (Ms. Integrity FIFO or Mr. Pack WAs) show that HKUST Inc. is able to pay investors back better? Why? (2 points)