Refer to the information below for CakePops Inc. a. Calculate the profit or loss for 2023. b. What caused common shares to change during 2023? Show your calculations. c. What caused the change in notes payable during 2023? d. Do share dividends affect the statement of cash flows? Explain your answer. CakePops Inc. Comparative Balance Sheet Information Cash Accounts receivable (net) Machinery (net) Franchise (net) Accounts payable Notes payable, long-term Common shares Retained earnings* *$10 of share dividends were declared and distributed during 2023. December 31 2023 2022 $ 25 $ 5 15 20 300 262 20 0 65 52 70 30 160 90 65 115.