Problem $8$ US GAAP addresses the Going Concern Assumption at ASC $205-40.$ Among other items, ASC $205-40$ provides the following. $$ Substantial Doubt about an Entity's Ability to Continue as a Going Concern $$ Substantial doubt about an entity's ability to continue as a going concern exists when conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued $($or within one year after the date that the financial statements are available to be issued when applicable$).$ The term probable is used consistently with its use in Topic $450$ on contingencies. $$ In connection with your planning of your firm$$s audit of the financial statements of Hotel Corporation $($the Company$),$ the CFO has given you the following adjusted trial balance for the year ended $2024.$ Required $$ In preparation for an auditing planning meeting with the Company$$s CFO, the engagement manager has asked you to prepare from the trial balance: $(1)$ a schedule of the Company$$s working capital at $12\mathrm{.}31\mathrm{.}24$; $(2)$ the Company$$s deficit in retained earnings as of $12\mathrm{.}31\mathrm{.}24$; $(3)$ the Company$$s net loss for $2024$; $(4)$ the Company$$s negative gross margin for $2024$; and $(5)$ the Company$$s operating cash flows for $2024$ assuming the following balances as of $12\mathrm{.}31\mathrm{.}23.$