ABC Corp is analyzing its Cash Flow Statement for the year ended December 31, 2023. They also want to assess their working capital management practices. Given the following data:

• Net Income: $150,000
• Depreciation Expense: $20,000
• Increase in Accounts Receivable: $30,000
• Increase in Inventory: $25,000
• Decrease in Accounts Payable: $15,000
• Capital Expenditures: $50,000
• Dividends Paid: $20,000 a) Prepare the Cash Flow Statement for ABC Corp. b) Calculate the Working Capital and the Working Capital Ratio. Analyze the company's working capital position and cash flow management based on the analysis.