Below is the comparative statement of cash flows for the year ended 31 December 2018 from three competitors in the retail industry. Cheap Mart Great Savers' (S thousand) Buys Place Cash flows from operating activities Profit before tax Adjustments to reconcile profit to net cash provided by operating activities Depreciation expense Changes in inventories Changes in accounts receivables Changes in accounts payable Cash from (used in) operating activities Cash flows from investing activities Proceeds from sale of operating assets Purchase of operating assets Cash from (used in) investing activities Cash flows from financing activities $60,000 $60,000 S60,000 27,000 27,000 27,000 (114,000) (15,000) (28,500) (18,000) (7,500) (4,500) |(6,000) $69,000 15,000 |(4,500) $36,000 ($27,000) 21,000 |(30,000) ($30,000) (18,000) ($18,000) $21,000 Proceeds from issuance of debt 24,000 Repayment of debt Cash from (used in) financing activities Net increase (decrease) in cash $24,000 $18,000 (21,000) ($21,000) S18,000 $0 $18,000 Required: Based on the statements of cash flows, examine the three companies’ current performance and rank them from the most healthy financially to the least healthy. Explain why.