Cоnsider the fоllоwing bаlаnce sheets for Orchаrd Corporation (in millions).(a) Calculate the change in each balance sheet account from 2024 to 2025.(b) Identify whether each change represents a source or a use of cash.(c) What were the major sources and uses of cash during the year?(d) Did the firm become more or less liquid? Explain.ORCHARD CORPORATION — Balance Sheets (Assets)Item20242025Current assetsCash$205$185Accounts receivable440410Inventory710735Total current assets$1,355$1,330Fixed assetsNet fixed assets5,5205,940Total assets$6,875$7,270ORCHARD CORPORATION — Balance Sheets (Liabilities and Equity)Item20242025Current liabilitiesAccounts payable$275$315Notes payable1,030970Total current liabilities$1,305$1,285Long-term debt$1,840$2,020Shareholders' equityCommon stock1,2001,200Retained earnings1,3101,699Total equity$2,510$2,899Total liabilities and equity$6,875$7,270