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The income statement and additional data of Cobbs Hill, Inc., follow Collections from customers are $13,000 more than sales. Payments to suppliers are $ 1, 300 less than the sum of cost of goods sold plus advertising expense. Payments to employees are $2,000 more than salary expense. Dividend income, interest expense, and income tax expense equal their cash amounts. Acquisition of PPE is $143,000. Of this amount, $100,000 is paid in cash and $43,000 by signing a note payable. Proceeds from sale of land total $28,000. Proceeds from issuance of shares total $93,000. Payment of long-term rote payable is $17,000. Payment of dividends is $8, 500. Cash balance, April 30, 20X5, was $21,000. Prepare Cobbs Hill, lnc.'s statement or cash flows and accompanying schedule of non-cash inventing and financing activities. Report operating activities by the direct method. Evaluate Cobbs Hill's cash flows for the year, including its free cash flow and cash realization ratio. In your evaluation, review all three categories of cash flows and give the reason for your evaluation