Use the balance sheet and income statement below CLANCY'S DOG BISCUIT CORPORATION Balance Sheet as of December 31, 2015 and 2014. (in millions of dollars) 2015 2014 Liabilities and Equity Current assets: Current liabilities Cash and marketable securitie Accrued wages and taxes Accounts receivable Accounts payable Notes payable 81 67 Fixed assets: Long-term debt: Gross plant and equipment Stockholders' equity: $105 80 Less: Depreciation Preferred stock (2 million shares) Common stock and paid-in surplus Net plant and equipment 78 63 on shares Other long-term assets Retained earnings $104 89 Total assets Total liabilities and equity $185 156 CLANCY'S DOG BISCUIT CORPORATION come Statement for Years Ending December 31, 2015 and 2014 (in millions of dollars) 2015 2014 Net sales 104 108 Less: Cost of goods sold 52 Gross profits 52 Less: Other operating expenses Earnings before interest, taxes depreciation, 55 and amortization (EBITDA) Less: Depreciation Earnings before interest and taxes (EBIT) 42 51 Less: Interest Earnings before taxes (EBT Less: Taxes 14 17 Net income Less: Preferred stock dividends Net income available to common stockholders Less: Common stock dividends Addition to retained ea innings Per (common) share data: Earnings per share (EPS) 4.60 5.80 Dividends per share (DPS) 0.00 0.60 Book value per share (BVPS) 16.80 12.80 Market value (price) per share (MVPS) S 17.45 16.20 Prepare a statement of cash flows for Clancy's Dog Biscuit Corporation. (Enter your answers in millions of dollars. Amounts to be deducted should be indicated with a minus sign. Leave no cells blank be certain to enter "0" wherever required.) 2015 2014 7 5 24 21 56 49 43 41 80 $185 156