I need help with this. please let me know if you have any questions. I attached the file

FirstRate Company and subsidiaries Quality of Earnings Analysis (U.S. dollars in thousands) Fiscal year ended December 31, 20X5 1 20X1 Net income 20X2 20X3 20X4 $23,900 $24,900 $22,000 $18,100 10,500 11,200 11,700 12,000 - - - - 900 - - - Adjustments to reconcile net income to OCF Depreciation of property, plant, and equipment Gain on disposal of equipment Loss on sale of equipment Changes in working capital accounts Decrease (increase) in accounts receivable, net (2,000) Decrease (increase) in inventory (4,400) (14,000) (14,900) (17,700) Increase (decrease) in accounts payable 2,200 Increase (decrease) in accrued income tax. payable (8,000) 11,100 (11,000) 10,100 (13,000) 15,400 (300) 100 (400) (400) Increase (decrease) in accrued interest payable 100 200 400 600 Net cash provided by (used in) operating activities $30,900 $25,500 $17,900 $15,000 Ratio of OCF-to-Net income Cumulative ratio of OCF-to-Net income Student's narrative analysis (Limit the length of your analysis to a maximum of 150 words) Please provide your word count here Your response here (please do not modify the formatting, fonts, colors, and so forth in this document template) _____ 1 For this assignment, the 20X5 currency amounts come from the SCF in the Topic 3 (Financial Accounting) Assignment you previously completed. Before completing THIS assignment, be sure you have made any changes or corrections indicated by your instructor/facilitator on the SCF workbook tab of your returned Topic 3 assignment to the extent that they relate to the operating cash flow (OCF) section of your SCF. (Recall that, OCF is the first section of a SCF, preceding the "investing" CF section of the SCF. In case you remain uncertain about this, net cash provided by operating activities in 20X5 should be $1,300 in your finalized SCF for 20X5.) The facilitator will grade this assignment, assigning up to 100 points for it as follows: Maximum Earned 1 Accuracy and completeness of financial data and earnings quality ratios 25 points Clarity and insightfulness of narrative analysis of the information contained in the reconciliation schedule and OCF-to-net income ratios 75 Total points 100 points 2