Use the following balance sheet information to answer questions a) and b) below. a) [10 marks] Calculate year-over-year changes in each noncash item and classify them into a source and use of cash. *For full credit, you must show the steps/calculation toward your results. b) [10 marks] Suppose that in FY 2031, the firm had sales revenues of $3,000 million ( $3 billion) and net income of $60 million. Calculate the return on equity (ROE), based on the ending balance of equity, for FY 2031 and decompose the ROE into three components. No need (no information) to do this for FY 2030.1 For full credit, you must show the steps/calculation toward your results