$3\mathrm{.}5.$ Brandywine Homecare, a not$-$for$-$profit business, had revenues of $$12$ million in $2020.$ Expenses other than depreciation totaled $75$ percent of revenues, and depreciation expense was $$1\mathrm{.}5$ million. All revenues were collected in cash during the year, and all expenses other than depreciation were paid in cash.

a$.$ Construct Brandywine's $2020$ income statement.

b$.$ What were Brandywine's net income, total profit margin, and cash flow?

c$.$ Now, suppose the company changed its depreciation calculation procedures $($still within GAAP$)$ such that its depreciation expense doubled. How would this change affect Brandywine's net income, total profit margin, and cash flow?

d$.$ Suppose the change had halved, rather than doubled, the firm's depreciation expense. Now, what would be the impact on net income, total profit margin, and cash flow?