PROBLEM 1: (24 marks) Provided below the Statement of Comprehensive income Statement of Financial position for Rest \& Restore Inc. for fiscal year ending 2020 and 2019. Based on the information provided in the statements, answer the questions that follow. Rest \& Restore, Inc. 2020 Statement of Comprehensive Income Rest \& Restore, Inc. Statement of Financial position December 31, 2019 and 2020 Number of shares of common stock outstanding 100 a. What is the amount of the dividends paid per share? (4pts) b. What is the amount of the earnings per share? (2pts) c. What is the amount of non-cash items for 2020 ? (1pts) d. What is the net working capital for 2020 ? (2pts) e. What is the average tax rate for 2020? (2pts) f. What is the operating cash flow for the year 2020 ? (3pts) g. What is the cash flow from assets (CFFA) for 2020 ? (4pts) h. What is the cash flow to creditors for 2020 ? (2pts) i. What is the cash flow to stockholders for 2020 ? (2pts) j. Does the Cash Flow Identity hold? Provide proof. (2pts)