Presented below is information for the Hale Partnership for the year ended 31 December 2016. Use the information to prepare a statement of cash flows.

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Cash balance, 31 December 2016 Cash paid to employees and suppliers Cash received from sale of land Cash paid as GST Cash received from debentures Cash paid to purchase truck Cash balance, 1 January 2016 Cash paid as drawings Cash received from customers Cash received as interest Cash paid for interest Cash paid to purchase equipment $51618 220013 38 079 16924 25386 30 000 38925 53311 279247 6770 4231 12310