A comparative statement of financial positions as at 31 December 2019 and 2020 for Flowers Ltd is shown below.

Sales for 2020 were $180 000 and profit after tax was $16350. Cost of sales was $136456. Dividends of $6000 were declared and paid during the year. Interest earned and received was $2340, and interest incurred and paid was $1654. Tax expense for the period was $3000 and this was paid in the period. Other expenses (including depreciation) were $24880. PPE were purchased for cash.

Required
Prepare a statement of cash flows for Flowers Ltd for 2020.

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Assets Cash Accounts receivable Inventory Prepaid expenses Property, plant and equipment Less: Accumulated depreciation Total assets Liabilities and equity Accounts payable Debentures FLOWERS LTD Statement of financial positions as at 31 December 2019 and 2020 Paid-up capital (ordinary shares, par value $1) Retained earnings Total liabilities and equity 2020 $ 4835 11372 22 034 1421 63 972 (18 480) $85 154 $7108 12 794 35 000 30 252 $85 154 2019 $ 3554 8 529 15 637 2132 49 755 (14215) $65 392 $10 490 35 000 19902 $65 392