MONBANA INC. Income Statement For the year ended 31 December 2019 & 2020 2020 ($) Details 2019 ($) Sales $6,034,000 $3,432,000 Cost of goods sold 5,528,000 2,864,000 Other expenses 519,988 358,672 $6,047,988 $3,222,672 Total operating costs excluding depreciation and amortization EBITDA ($ 13,988) $ 209,328 Depreciation and amortization 116,960 18,900 EBIT ($ 130,948) $ 190,428 Interest expense 136,012 43,828 EBT ($ 266,960) $ 146,600 Taxes (40%) (106,784) 58,640 Net income ($ 160,176) $ 87,960 Dividend per share 0.11 0.22 a. Draw up a cash flow statement for the year ended 31" December 2020. (10) b. Calculate for 2020, Free Cash Flow. (6) c. Calculate the following Ratios for the year 2020 and interpret- Gross Profit Margin, Debt Ratio, Return on Common Equity (ROCE), Total Asset Turnover Ratio, (One year = 365 days) (4)