Q1. Given below are financial statements for H.J Co. Study H.J Co financial statements and additional \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Statement of cash flow for the current year (\$ in millions) } \\ \hline Net income & & $204.75 \\ \hline Increase in AR & & (22.5) \\ \hline Increase in Inventory & & (148.5) \\ \hline Depreciation expenses & & 135 \\ \hline Increase in AP & & 4.5 \\ \hline Cash flow from operating activities & 173.25 \\ \hline Cash flow from investing activities PPE & (175.5) \\ \hline Decrease in short-term note & (9) & \\ \hline Increase in long-term debt & 51.75 & \\ \hline Cash dividends paid to shareholders & (45) & \\ \hline Cash flow from financing activities & (2.25) \\ \hline Net decrease in cash during the current year & & (4.5) \\ \hline \end{tabular} Required: Prepare a report for the top management. In your report you should include: - Introduction. (2 marks) - Discussion on financial performance of HJ Co taking into consideration the following measures: - Profitability (6 marks) - Risk. ( 6 marks) - Concluding remarks. (2 marks) - Marks will be awarded for Professional format, structure, and presentation of the report. (1 marks)