) You have been provided with 2020 and 2021 financial statement information (in Millions) for Midnights Inc.

a) Prepare a statement of comprehensive income for Midnights Inc. for 2020 and 2021. Make sure to include the dividends paid and the addition to retained earnings on your statement of comprehensive income. (6 marks) b) Prepare a statement of financial position for Midnights Inc. for 2020 and 2021. (7 marks) c) Calculate the Cash flow from Assets for 2021. Make sure to include the OCF, Net Capital Spending and change in NWC. (5 marks) d) Calculate the Cash Flow to Creditors for 2021 (2 marks) e) Calculate the Cash Flow to Shareholders for 2021 and show how the Cash Flow Identity holds. (3 marks)

	2020	2021
Sales	$12,573	$13,436
Depreciation expense	1661	1736
Cost of goods sold	4979	5207
Other expense	946	824
Interest expense	776	926
Cash	6067	6466
Accounts Receivable	8037	9427
Short term notes payable	1171	1147
Long term debt	20,320	24,696
Net Fixed assets	50,888	54,273
Accounts Payable	4384	4644
Inventory	14,283	15,288
Dividends	1411	1618
Tax Rate	34%	34%
Common Stock	10,000
Retained Earnings	43,397