The comparative statement of financial position of the partnership of Ken and Barby as at 30 June 2024 and 30 June 2025 were as follows.

Required Prepare a statement of cash flows for the partnership for the year ended 30 June 2025 using the direct method.

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KEN AND BARBY Comparative statements of financial position as at 30 June Current assets 2024 2025 Cash at bank $ 10100 $10 300 Accounts receivable 93 400 100 000 (net) Bills receivable 15 200 Inventory 13 800 66 300 $185 000 74 700 $198 800 Non-current assets Furniture and equipment 52 000 57 500 Accumulated (16 400) (17 200) depreciation Motor vehicles 46 800 37 600 Accumulated (18 200) 64 200 (18 500) 59 400 depreciation $249 200 $258 200 Current liabilities Bank overdraft $36.000 $14.000 Accounts payable 33 600 35 500 Ken, advance 30 000 $99 600 28 000 $77 500 Equity