PT. Namu Culture Technology Statements of Financial Position 2021 and 2022 ($ in millions) Assets 2021 2022 Liabilities and Equity 2021 2022 Current Assets Current Liabilities Cash 20,000 35,000 A/P 12,650 15,220 A/R 5,700 4,000 N/P 15,750 17,656 Inventory 4.500 5.850 Bank 52.500 63.140 Total 30,200 44,850 Total 80,900 96,016 Long-term Debt 97,500 91,500 Fixed Assets Equity Net PPE 279,500 279,500 C/S and paid-in surplus 45,000 45,000 Acc. R/E 86.300 91,834 Total 131,300 136,834 Total Assets 309,700 324,350 Total Liabilities and Equi 309,700 324,350 PT. Namu Culture Technology Income Statement 2022 ($ in millions) Sales 320,000 Cost of Goods Sold 144,000 Depreciation 27,950 EBIT 148,050 Interest paid 12,000 Taxable income (EBT) 136,050 Taxes (25%) 34,013 Net Income 102,038 Dividends 10,204 Retained earnings 91,834 Based on this information, calculate the following values from the financial statements of PT. Namu Culture Technology and provide an explanation! a. Cash flow from Assets (5%) b. Profitability Ratio (for 2022 only) (5%)