The following is the Balance Sheet and Income Statement of Pepsi Limited for the periods ending 2015 and 2016. 2016 2016 2015 26,000 19,000 53,000 98,000 82,000 24,000 12,000 36,000 (Millions of $) Assets Current Assets Cash Accounts Receivable Inventory Total Current Assets Intangible Asset Fixed Assets Property, plant, and Equip. Less Accumulated Depreciation Net Fixed Assets 19,000 14,000 33,000 Pepsi Limited Balance Sheet (Millions of $) 2015 Liabilities and Owners' Equity Current Liabilities 16,000 Accounts Payable 28,000 Notes Payable 48,000 Total Current Liabilities Long-Term Liabilities 82,000 Long-Term Debt Total Long-Term Liabilities 368,000 Owners' Equity 142,000 Common Stock ($1 Par) 226,000 Capital Surplus Retained Earnings Total Owners' Equity 400,000 Total Liab. and Owners' Equity 162,000 162,000 190,000 190,000 448,000 188,000 260,000 180,000 130,000 62,000 242,000 440,000 47,000 177,000 400,000 Total Assets 440,000 Pepsi Limited Income Statement ($ in Millions) 2016 Sales Cost of Goods Sold 350,000 140,000 71,000 Administrative Expenses Depreciation 46,000 Earnings Before Interest and Taxes 93,000 18,000 Interest Expense Taxable income Taxes 40% 75,000 30,000 45,000 Net Income Dividends 30,000 Addition to Retained Earnings 15,000 i. Calculate the cash flow from assets for 2016, broken down into its three parts: Operating cash flow, capital spending and change in net working capital. (6 marks) ii. Find the cash flow to creditors for 2016. (4 marks) iii. Find the cash flow to owners for 2016. (3 marks) iv. Verify that the cash flow identity holds. (2 marks)