The following is a comparative balance sheet for Maradiaga Inc. for the years 2019 and 2018: Maradiaga Inc. Balance Sheets December 31, 2019 and 2018 Assets Cash Accounts receivable Inventory Long-term investments 2019 $ 43,000 390,000 360,000 2018 240,000 210,000 450,000 120,000 $1,020.000 $ 793,000 Total assets Liabilities and Equities Accounts payable Operating expenses payable Bonds payable Common stock Retained earnings $ 150,000 48,000 140,000 250,000 S 240,000 30,000 200,000 250,000 Total liabilities and equities $1,020,000 The income statement for the year ended December 31, 2019, follows: Maradiaga Inc. Income Statement For the Year Ended December 31, 2019 $1,120,000 Sales Cost of goods sold: Beginning inventory, January 1, 2019 Purchases Cost of goods available Less ending inventory, December 31, 2019360,000750,000 Gross profit on sales S 450,000 $1,110,000 S 10,000 Operating income Other revenues and expenses: Loss on sale of long-term investment Net loss (15,000) S (5.000) After paying cash dividends, the decrease in retained earnings totaled $95,000. Management is alarmed by how much the company's cash position shrank during 2019. 5a. Prepare a statement of cash flows for 2019 using the indirect method. 5b. Compute any ratios that would be helpful in explaining what happened with the cash 5c. Make a list of bullet points of concerns and comments that should be addressed with balance to management. management