Use the below information from Bakers Inc.'s year-end financial statements to answer the following questions. Bakers Inc's applicable tax rate is 34%. 2020 2021 Sales 23,146,000 25,872,000 Depreciation 3,322,000 3,472,000 Cost of Goods Sold 7,958,000 9.414,000 Other Expenses 1,892,000 1,648,000 Interest 1,552,000 1,852,000 Cash 12,134,000 12,932,000 Accounts Receivable 16,068,000 18,854,000 Short-term Notes 3,422,000 2,294,000 Long-term Debt 40,640,000 49,392,000 Net Fixed Assets 101,776,000 108,546,000 Accounts Payable 8,768,000 9,288,000 Inventory 28,566,000 30,576,000 Dividends Paid 2,822,000 3,236,000 a. Draw up the statements of financial position and the statements of comprehensive income for Bakers Inc. for 2020 and 2021. You can use Excel. (20 marks) b. For 2021, calculate the cash flow from assets, cash flow to creditors, and cash flow to shareholders. (12 marks)