Mario & Katie: You operate a financial advisory firm in Saskatoon. Recently, your neighbor Mario Wilkins, age $25,$ reached out to you via your LinkedIn page and asked you to help him and his wife Katie with their finances. Mario works as a graphic designer for a local company, earning $$62,500$ annually. Marios wife is Katie Poloz, who is also $25$ years old. Katie earns $$63,750$ annually as a marketing specialist. In terms of payroll deductions, Katie and Mario both pay approximately $25\%$ for taxes, Canada Pension Plan $($CPP$)$ and employment insurance $($EI$)$ combined. Katie is expecting, and the baby is due in six months. Mario and Katie have excellent benefits packages with their respective employers. Mario and his employer each contribute $3\mathrm{.}25\%$ of gross salary into a money purchase pension plan. Katie and her employer do the same with a group RRSP$,$ each contributing $3\mathrm{.}25\%$ of gross salary. Regular expenses are listed in the table below. Their apartment is modern and attractive, and it will be large enough to accomodate a family of up to four. Marios car is $2\mathrm{.}5$ years old with $25,000$ kilometers on it$.$ Small and efficient, the car has been reliable and cheap to own. Katies car is a large $4-$year old SUV with $150,000$ kilometers. It is a big vehicle and expensive to own, but she occasionally needs it to transport both clients and marketing materials for her employer. The couples monthly expenses are provided below, as well as net worth items. Most months Katie and Mario feel like their cash flow is tight, but they do not understand how this can be because their incomes should be more than adequate to leave them with free cash flow. They occasionally use their credit cards and try to make at least the minimum required payment, but they do occasionally miss making any payment at all. In addition to credit card debt they carry a balance on a personal line of credit. They accumulated the balance last summer after taking an extended vacation at an all$-$inclusive whitewater rafting resort in Martensville, SK$.$ Since the trip they have been paying only the interest on the line of credit. They would like to begin to save at least $$750$ per month.Mario & Katie have provided you with the following information, although you will also need to consider taxes, CPP and EI$,$ as well as each of their salaries and pension$/$RRSP contributions. Using the information below and information from the case, prepare a cash flow statement and a net worth statement for the couple. Individual statements are not required at this stage.Monthly ExpensesStatement of Net Worth Items

Car payment, Katie $285$Katie's car $21,000$Car payment, Mario $490$Katie's car loan $9,800$Charitable donations $500$Katie's RRSP $27,092$Clothes $300$Cash $750$Credit card minimum payment $150$Chequing account $2,800$Dining out $400$Credit card balance $5,500$Entertainment$/$travel $675$Furniture $6,500$Groceries $600$Mario's car $32,000$Home internet $95$Mario's car loan $28,000$Line of credit minimum payment $280$Mario's Pension $22,287$Mobile phones and data $190$Mario's student loan $12,524$Rent $1,500$Personal line of credit $11,500$Student loan payments $(2$ years left$)600$Savings account $1,500$Tenant's insurance $150$Utilities $($gas$,$ electric, water$)225$Vehicle expenses $750$