T. P. Jarmon Company Income Statement for Years Ended 12/31/2018 Sales Less cost of goods sold Gross profit Operating and interest expenses General and administrative Interest Depreciation Total operating and interest expenses Earnings before taxes \begin{tabular}{ll} $70,000 \\ \hline$70,000 \\ \hline 27,100 \\ \hline$42,900 \\ \hline31,800 \\ \hline$11,100 \\ \hline \hline \end{tabular} Change in retained earnings T. P. Jarmon Company Balance Sheet for 12/31/2017 and 12/31/2018 a. How much is the firm's net working capital and what is the debt ratio? b. Complete a statement of cash flows for the period. c. Compute the changes in the balance sheets from 2017 to 2018