How can I answer these two questions ? please provide me an explaintion as well ??

1 . Diluted EPS (3.75 Points) Green Corporation reported net income of $135 million in 2016 (tax rate 40%). Its capital structure consisted of; Common Stock: Jan 1 50 million common shares were outstanding Mar 1 10 million new shares were sold Jun 17 A 10% stock dividend was distributed Oct 1 7 million shares were required as treasury stock (The average market price of the common shares during 2019 was $25 per share) Preferred Stock Nonconvertible Jan 1-Dec31 5 million shares 8%, $10 par Incentive Stock Options Executive stock options granted in 2011, exercisable after 2015 for 15 million common shares at an exercise price of $20 per shar (amounts in millions, except per share amounts) Required: a). Calculate diluted EPS with the formulation!2. Statements of Cash Flows (3.75 points) Partial statements of financial position and additional information are listed below for Sowell Company. Sowell Company Partial Statements of Financial Position As of December 31 2013 2012 Assets Cash $ 40.000 $ 20,000 Accounts receivable 70.000 85,000 Inventory 40.000 35,000 Liabilities Accounts payable $ 54,000 $ 62,000 Additional information: Net income was $88,000 Depreciation expense was $19,000 Required: a). Prepare the operating activities section of the statement of cash flows for 2013 using the indirect method