question are as attached in microsoft word document. please help me to solve them. thank you.

Comparative statements of financial position and extract of income statement for SMI Supplies Pte Ltd (\"SMI\") are given as follow: SMI Pte Ltd Comparative Statement of financial position As at 31 December, 20X2 and 20X3 Additional information: During the year, an item of PPE which had cost $466,000 and a net book value of $131,000 was sold for $186,000. Required: (a) Prepare a statement of cash flows for SMI for the year ended 31 December 20X3 using the indirect method. (b) The total assets as at 31 December 20X1 was $4,804,000. Compute the following ratios for 20X3 and 20X2. Comment on the changes in the position of the company as revealed by the changes in these ratios: (i) Debt ratio. (ii) Gross profit margin. (iii) Return on Total Assets (ROA)