The following income statement and information about changes in noncash current assets and current liabilities are reported. sonad company income statement for year ended december 31, 2017sales $1,828,000 cost of goods sold 991,000 gross profit 837,000 operating expenses salaries expense$245,535 depreciation expense 44,200 rent expense 49,600 amortization expenses–patents 4,200 utilities expense 18,125 361,660 475,340 gain on sale of equipment 6,200 net income $481,540 changes in current asset and current liability accounts for the year that relate to operations follow. accounts receivable$30,500 increase accounts payable$12,500 decrease inventory 25,000 increase salaries payable 3,500 decrease required: prepare only the cash flows from operating activities section of the statement of cash flows using the indirect method. (amounts to be deducted should be indicated with a minus sign.)

Imagine us is a startup that offers high definition 3d prenatal ultrasounds for high-end customers. the service process includes four activities that are conducted in the sequence described below. (the time required for each activity is shown in parentheses): activity 1: welcome a patient and explain the procedure. (20 minutes)activity 2: prep the patient (e.g., show them to the room, apply ultrasound gel). (17 minutes) (*your id number represents the amount of time needed to complete this task)activity 3: take images. (5 minutes)activity 4: discuss diagnostic with patient. (20 minutes)at each location there are employees (servers) s1, s2, and s3. the assignment of tasks to servers is the following: s1 does activities 1 and 2.s2 does activity 3.s3 does activity 4.a. what is the capacity of this process (in customers per hour)? b. suppose 3 patients arrive every hour on average. ignoring any “start of day” or “end of day” effects, what are the utilizations of all three servers (%)? c. suppose each activity can be done by any server and any server can do any set of activities. however, each activity is done by only one server. for example, a possible assignment includes: s1 does activity 1, s2 does activity 2, and s3 does activities 3 and 4. of course, the original assignment of servers to activities is also feasible. what is the maximum capacity of the process (in customers per hour)? d. now consider the capacity measures in (c) and (a), what is the percentage change? why can you improve capacity without using additional resources? (there is no free lunch, right? )note: for all hw assignments, show your process of getting the results. only providing the final answers is not acceptable and will get 0%. if necessary, use a separate sheet of paper to show your work.