Discuss cash flow statement of small and medium businesses.

You will be playing the part of a new associate at ABC LLP accounting. You have been instructed by yourboss, XYZ, to prepare a brief summary of 1 research articles attached below.It will be written in a Memo style and should discuss the following.o Who wrote the article you found, when and where was it published and what search key words youused.o Summary of the research paper (about 2 pages)o What the implication is for Management Accounting and SMEs (how will xyz use theinformation when she helps her clients)?