Q4: Given the financial information for the A.E. Neuman Corporation, A) Prepare a Statement of Cash Flows for the year ended December 31, 205. B) What is the dividend payout ratio? C) If we increased the dividend payout ratio to 100%, what would happen to retained earnings? \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{A.E.NeumanCorporationIncomeStatementFortheYearEndedDecember31,20X5} \\ \hline Sales & $5,500,000 \\ \hline Less: Cost of Goods Sold & 4,200,000 \\ \hline Gross Profit & 1,300,000 \\ \hline Less: Selling, General \& Administrative Expenses & 260,000 \\ \hline Operating profit & 1,040,000 \\ \hline Less: Amortization Expense & 150,000 \\ \hline Earnings Before Interest and Taxes & 890,000 \\ \hline Less: Interest Expense & 90,000 \\ \hline Earnings Before Taxes & 800,000 \\ \hline Less: Taxes (50\%) & 400,000 \\ \hline Net Income & $400,000 \\ \hline \end{tabular}