RST, Inc. 2018 Statement of comprehensive income

Net sales $8,769

Cost of goods sold $6,128

Depreciation $1,364

Earnings before interest and taxes $1,277

Interest paid $730

Taxable income $547

Taxes $186

Net income $361

Dividends paid 160

Addition to retained earnings $?

RST, Inc. Statement of financial positions as of December 31, 2017 and 2018

2017 2018 2017 2018

Cash $1,423 $965 Accounts payable $1,007 $2,251

Accounts rec. $2,196 $2,894 Notes payable $2,100 $1,850

Inventory $1,543 $1,650 Total $3,107 $4,101

Total $5,162 $5,509 Long-term debt $8,670 $7,280

Net fixed assets $21,300 $22,758 Common stock $7,200 $9200

Retained earnings $7,485 $7,686

Total assets $26,462 $28,267 Total liabilities and Owners equity $26,462 $28,267

Calculate CFFA and show calculations in details according to both approaches