Working with financial statements) Based on the batance sheet, and income statement. Im for T.P. Jarmon Company for the year ended December 31, 2018 a. How much is the firm's not working capital and what is the debt ratio? b. Complete a statement of cash flows for the period. c. Compute the changes in the balance sheets from 2017 to 2018 T. P. Jarmon Company Balance Sheet for 12/31/2017 and 12/31/2018 Assets 2017 2018 Cash $ $ 14,100 Marketable securities 15,000 6,000 42,000 6,400 Accounts receivable 32,800 Inventory 51,000 1,200 82,680 1,200 Prepaid rent Total current assets $ 115,200 $ 137 180 $ 286,000 $ 270,200 Net plant and equipment $ 401,200 S407 380 Total assets Net plant and equipment VVV VU Total assets $ 401,200 $ 407,380 Liabilities and Equity 2017 2018 Accounts payable $ 48,000 $ 57,000 Accruals 6,000 15,000 4,900 13,000 Notes payable $ 69,000 Total current liabilities $ 74,900 $ 160,000 $ 149,7008 Long-term debt Common stockholders' equity $ 172,200 $ 182,780 $ 401,200 $ 407,380 Total liabilities and equity T. P. Jarmon Company Income Statement for Years Ended 12/31/2018 Sales $ 600,100 459,600 $ 140,500 Less cost of goods sold Gross profit Operating and interest expenses General and administrative 29,900 Interest 10,100 30,200 Depreciation 70,200 Total operating and interest expenses Earnings before taxes $ 70,300 28,120 Taxes $ 140,500 Gross profit Operating and interest expenses General and administrative $ 29,900 Interest 10,100 30,200 Depreciation $ 70,200 Total operating and interest expenses Earnings before taxes $ 70,300 28,120 Taxes Net income available to common stockholders $ 42,180 31,600 Cash dividends $ 10,580 Change in retained earnings