The following information relates to ABC Company: - Net income 1,560 Million - Increase in accounts receivable 1,200 Million - Tax rate is 35%. - Decrease in inventory 1,440 Million - Increase in accounts payable 480 000 - Increase in property, plant and equipment (cost) 480 000 - Increase in bank loans 1,320 Million - Dividends paid to stockholders 240000 - Depreciation 2,400 Million - Gain on sale of equipment 240000 - ABC had 100000 common shares in issue through out the year - ABC It had CHF 1000000 par value 7% convertible Bonds outstanding convertible into 25000 common shares. (A) From above data what is cash flow from operations under the U.S. GAAP (10\% Marks) (B). From above info, Compute ABC Diluted EPS (5\% Marks)