I really need help with questions D and E.

Statement of Cash Flows (Direct Method) The Rural Company's income statement and comparative balance sheets as of Decen RURAL COMPANY Balance Sheets Dec. 31, Dec. 31, Current Year Previous Year Assets \begin{tabular}{|lrr|} \hline Cash & $24,000 & $44,400 \\ \hline Accounts Receivable & 62,400 & 72,000 \\ \hline Inventory & 164,400 & 132,000 \\ \hline Prepaid Rent & 16,800 & 14,400 \\ \hline Plant Assets & 504,000 & 360,000 \\ \hline Accumulated Depreciation & (150,000) & (126,000) \\ \hline Total Assets & $518,000 & $414,000 \\ \hline Liabilities and Stockholders' Equity & & \\ \hline Accounts Payable & $34,800 & $20,400 \\ \hline Wages Payable & 14,400 & 8,400 \\ \hline Income Tax Payable & 6,000 & 9,600 \\ \hline Common Stock & 352,800 & 302,400 \\ \hline Paid-in-capital in excess of par value & 86,400 & 69,600 \\ \hline Retained Earnings & 127,200 & 86,400 \\ \hline Total Liabilities and Stockholders' Equity & $518,000 & $414,000 \\ \hline \hline \end{tabular} Required a. Calculate the change in cash that occurred during the current year. b. Prepare a statement of cash flows using the direct method. c. Compute free cash flow. d. Compute the operating-cash-flow-to-current-liabilities ratio. e. Compute the operating-cash-flow-to-capital-expenditures ratio. BusinessCourse Return to course KUKAL LUIVIrAIV Statement of Cash Flows For Year Ended December 31 Cash Flow from Operating Activities c. Free cash flow $46800 d. Operating-cash-flow-to-current-liabilities ratio. Round answer to two decimal places. e. Operating-cash-flow-to-capital-expenditures ratio. Round answer to two decimal places