Simple cash flow statement – indirect method Janali Limited prepares its statement of cash flows using the indirect method. Its balance sheet shows the following information:

30/06/2022 30/06/2021

$ $

Cash 81 000 87 000 Inventory 205 000 190 000 Equipment 270 000 260 000 Accumulated depreciation (75 000) (70 000)

481 000 467 000 Accounts payable 130 000 142 000 Long-term loan 85 000 75 000 Share capital 230 000 230 000 Retained profits 36 000 20 000 481 000 467 000 Additional information:

a Net profit for the year ended 30 June 2022 was $30 000.

b No equipment was disposed of during the year ended 30 June 2022. No payments were made on the long-term loan.

Calculate each of the following amounts:

1 Net cash flow from operating activities 2 Net cash flow from investing activities 3 Net cash flow from financing activities.