a$.$ A $$30,000$ notes payable is retired at its $$30,000$ carrying $($book$)$ value in exchange for cash.

b$.$ The only changes affecting retained earnings are net income and cash dividends paid.

c$.$ New equipment is acquired for $$70,600$ cash.

d$.$ Received cash for the sale of equipment that had cost $$61,600,$ yielding a $$3,300$ gain.

e$.$ Prepaid Expenses and Wages Payable relate to Operating Expenses on the income statement.

f$.$ All purchases and sales of inventory are on credit. $(2)$ Compute the company$$s cash flow on total assets ratio for its fiscal year $2021.$