The comparative statements of financial position for Marwa Ltd$.$ at December $31,2024$ and $2023,$ are presented below:

The statement of earnings for $2024$ showed the following information:

As well, property, plant, and equipment were acquired for $$530,000$ cash during $2024.$ Also during $2024,$ property, plant, and

equipment were sold at their carrying amount in exchange for cash.

Required:

Prepare a complete statement of cash flows for Marwa Ltd$.$ for the year $2024.$ Use the indirect method for the operating section.

$($Negative answers should be indicated by a minus sign.$)$

Compute the following amounts:

Calculate $($a$)$ the quality of earnings ratio and $($b$)$ free cash flow. $($Round "Quality of earnings ratio" answer to $2$ decimal places.$)$