Select two Canadian companies in the same industry of similar size, if possible. You may obtain the annual reports of the two companies by using the SEDAR database (Canadian Companies). You will need data for the last 5 years i.e. from 2018 to 2022. Analyze the statements of cash flows and income statements of the two companies selected to determine the five-year trend of net income and cash flow from operations of the two companies. Construct a table consisting of net income and operating cash flows for the 5 years for each company. (An example, see the posted data analytics resources, Exhibit 12-7A and 12-7B, page 259 of Bergevin (2002) operating income is not required). Use relevant graphics (e.g., use EXCEL to create bar charts or other visuals) to analyze and display visually the correlation between net income and cash flow from operations for each of the company visually (as in Exhibit 12-& A and 12-7B of posted data analytics resource). Required: What conclusions can you make from the above analysis about the quality of earnings of each of the two companies? What additional information or analysis is needed to obtain a more complete analysis of the quality of earnings of the two companies selected.