The accountant for Lang Company, Samuel Pascal, presented the statement of cash flows to the president of the company, Roland Lang. This is the second year of the company's operation. Lang Company's accountant says that the statement is an excellent portrayal of how a company with good leadership can successfully perform during its second year of operation. Roland Lang, however, was not really satisfied with the results of the first year of operation and feels the same about the second year. While the accountant is reporting an increase of cash by $105,000, Roland has doubts that the statement is accurate and that cash really increased by $105,000. The company began the second year with about $140,000 Roland, a former business associate of yours, asked you to evaluate the cash flow statement that he was presented. He knows that you have experience in financial statement preparation and analysis. Should he be pleased based on what the accountant says or is Roland Lang correct in being skeptical about the second year' results? You decided to prepare the statement again, based on the information provided on the accountant's statement below. Based on your own work, do you agree with the accountant or with Roland Lang, President? In addition to re-doing the cash flow statement, write a brief memo to Roland Lang that briefly expresses your opinion about the statement. Should Mr. Lang be happy with the second year's operations, as indicated by the accountants' work