Particulars Virginia Rochester Median Net operating income S 6,760 S 21,560 $ 11,500 Investment $ 59,400 S 30.240 $45,300 ROI 11.38% 71.30% 25.39% Particulars Virginia Rochester 1 Median Revenues S 59,300 $ 110,250 $ 70,000 Less: Cost of goods sold S 41,510 $ 74,970 $ 48,300 Store Administration S 5,930 S 8,820 $ 6,300 S 5,100 $ 4,900 $ 3,900 Distribution center charges Particulars Virginia Rochester 1 Median S 58,300 $ 28,740 $ 44,000 Property, building, and fixtures Add: working capital S 1,100 S 1.500 $1,300 Capital invested S 59,400 $ 30,240 $ 45,300 Cost of capital 13.00% 13.00% 13.00% required rate of return $ 7,722 $ 3,931 $ 5,889 Residual income S (962) $ 17,629 $ 5,611 For each of the above, note whether this was an increase, a decrease, or no change from the previous year's income statement. Decrease C. Review the statement of cash flows for the most recent year available and indicate the following if the company uses the direct or indirect method of presenting this statement net cash inflow (outflow) from operating activities net cash inflow (outflow) from financing activities net cash inflow (outflow) from investing activities net increase (decrease) in cash during the year