Use the balance sheet and income statement below to construct a statement of cash flows for 2016 for Mamun Constructions. Balance Sheet of Mamun Constructions (millions of dollars) 2015 2016 2015 2016 Assets Liabilities Current Assets Current Liabilities Cash $65 $75 Accrued Wages and Taxes $43 $40 Accounts Receivable $110 $115 Accounts Payable $80 $90 Inventory $190 $200 Notes Payable $70 $80 Total Current Assets $365 $390 Total Current Liabilities $193 $210 Fixed Assets Long-term Debt $280 $300 Gross Plant and Equipment $471 $580 Equity: Stockholders equity Less Depreciation $100 $110 Preferred Stock (2 million shares) $5 $5 Net: Plant and Equipment $371 $470 Common Stock ( 5 million shares) $65 $65 Other Long-term Assets $49 $50 Retained Earnings $242 $330 Total $420 $520 Total $312 $400 Total Assets $785 $910 Total Liabilities and Equity $785 $910 Income Statement of Mamun Construction (Missions of dollars) 2015 2016 Net Sales (All Credits) $432 $515 Less: Cost of Goods sold $200 $260 Gross Profits $232 $255 Less: Depreciation $20 $22 Earnings Before interest and taxes (EBIT) $212 $233 Less: Interest $30 $33 Earnings before taxes $182 $200 Less: taxes $55 $57 Net Income $127 $143 Less: Preferred Stock Dividends $5 $5 Net Income Available to common stock holders $122 $138 Less: Common Stock Dividend $65 $65 Addition to retained earnings $57 $73 Calculate the following ratios: a. Current ratio b. Quick ratio c. Days sales in receivables d. Days sales in inventory e. Sales to fixed assets f. Total assets turnover g. Debt to assets h. Times interest earned i. Cash flow to debt j. Gross margin k. Profit margin l. ROA m. ROE n. Dividend payout ratio