please answer the questions on second photo i post this question before but they didnt answer what i want and i waste my question

2018 578.3 (481.9) 96.4 Consolidated Income Statement Year ended December 31 (in $ millions) 2019 Total sales 610.1 Cost of goods sold (500.2) Gross profit 109.9 Selling, general, and administrative expenses (40.5) Research and development (24.6) Depreciation (3.6) Operating income 41.2 Other income Earnings before interest and taxes (EBIT) 41.2 Interest income (expense) (25.1) Pre-tax income 16.1 Taxes (5.5) Net income 10.6 (39.0) (22.8) (3.3) 31.3 31.3 (15.8) 15.5 (5.3) 10.2 Luther Corporation Consolidated Balance Sheet December 31, 2019 and 2018 (in $ mil 2019 2018 2019 2018 Assets Current Assets Cash Accounts receivable Inventories Other current assets Total current assets 123.6 58.5 55.5 39.6 45.9 42.9 6.0 3.0 231.0 144.0 Liabilities and Stockholders' Equity Current Liabilities Accounts payable Notes payable Short-term bank notes Accruals Total current liabilities 87.6 10.5 39.9 28.8 166.8 73.5 9.6 36.9 34.2 154.2 Long-Term Assets Land Buildings 239.7 168.9 66.6 109.5 62.1 91.5 Long-Term Liabilities Long-term debt Capital lease obligations Other long-term liabilities 119.1 99.6 (56.1) (52.5) Total liabilities 406.5 323.1 Equipment Less accumulated Depreciation Net property, plant, and equipment Other long-term assets Total long-term assets Stockholders' Equity 126.6 63.6 239.1 200.7 63.0 42.0 302.1 242.7 Total liabilities and Stockholders' Equity Total Assets 533.1 386.7 533.1 386.7 2. Analyze the overall financial situation from a time-series viewpoint. Break your analysis into an evaluation of the firm's liquidity, activity, debt, and profitability. 3. Prepare the cash flow statement for Luther Corporation for the year ended December 31st 2019 using the indirect method. Note: Luther Corporation has not paid any dividends in the year 2019 4. Luther Corporation estimates its sales for the 2020 financial year will be $700 million. No new borrowing was obtained and therefore, the interest expense will remain unchanged $25.1 million during 2020. Compile the Pro forma Income statement for Luther Corporation for the year 2020 using percent of sales method