Income statement for the year ended December 31, 2019 is given as follows: Sales Rs. 185,800 Cost of Goods Sold (73.600) Gross Profit 112,200 Rs. 29.200 Operating Expenses: Selling & General Expenses Depreciation Expense Operating Income Loss on Sale of Investment Income before Income Tax Income Tax Expense Net Income 11.400 (40,600) 71,600 (5,000) 66,600 (26.600) Rs. 40.000 Assets Cash Accounts Receivable Inventory Prepaid Insurance Total Current Assets Long-Term Investment Equipment (net) Total Assets Rs. 24.200 21.200 29.400 2.600 77,400 10.200 71.400 Rs. 159.000 Rs. 73,000 25,400 26.000 1.400 125,800 0 60.000 Rs. 185,800 Liabilities Accounts Payable Rs. 20.800 Rs. 17.800 Stockholders' Equity Common Stock 45,400 50.200 Retained Earnings 92.800 117,800 Total Stockholders' Equity 138.200 168.000 Total Liabilities & Stockholders' Equity Rs. 159.000 Rs. 185.800 Dividends of Rs. 15.000 were paid during the year 1. Prepare the Cash flow statement for year ended 2019 ( 7 marks) 2. Using the data from above analyse the cash flow statement and state whether its positive or negative and given proper interpretation. Provide a comprehensive review by explaining the increase and decrease using the financial indicators