Salza Technology Corporation increased its sales from $375,000 in 2012 to $450,000 in 2013 as shown in the firm’s income statements presented below. LeAnn Sands, chief executive officer and founder of the firm, expressed concern that the cash account and the firm’s marketable securities declined substantially between 2012 and 2013. Salza’s complete balance sheets are also shown. Ms. Sands is seeking your assistance in the preparation of a statement of cash flows for Salza Technology. A. Prepare a statement of cash flows for 2013 for Salza Technology Corporation. B. Provide a brief description of what happened in terms of cash flows (both inflows and outflows) for Salza between 2012 and 2013. C. Use your calculations from Part A for cash flows from operating and investing activities to indicate the extent to which Salza was building or burning cash in 2013. D. Convert the 2013 annual cash build or cash burn to a monthly rate. If cash flow activities relating to operations and investing for 2013 continue into 2014, indicate (1) how long it will be before Salza runs out of cash (if Salza is burning cash) or (2) the expected 2014 year-end cash account balance if Salza is building cash. Assume no changes in cash flows from financing activities in 2014 for calculation purposes.