1: (a) The Balance Sheet of Cally Co as at 31 December 2021 and 31 December 2020: Current Assets Cash Accounts Receivables Long-term Assets: Plant and Equipment at cost Accumulated depreciation 2021 S'000 9 50 5 2020 $'000 108 80 (33) 89 86 BB (6) Total Assets Stockholders' equity Common stock, no par Retained earnings 132 19 72 71 221 19 Total stockholders' equity Current liabilities Accounts payables 17 15 86 Total stockholders' equity and liabilities 89 Income Statement for year ended 31 December 2021: 22000 Long-term Assets: Receivables Plant and Equipment at cost Accumulated depreciation Total Assets Stockholders' equity 108 (33) 89 990 80 (6) 86 Common stock, no par Retained earnings Total stockholders' equity 222 19 53 72 227 19 52 71 Current liabilities Accounts payables 17 Total stockholders' equity and liabilities 89 16 15 Income Statement for year ended 31 December 2021: Sales revenue Depreciation expense: Plant and equipment Other expenses Net income Required: 86 $'000 77 (27) (48) Prepare the Cashflow statement (indirect method) for the year ended 31 December 2021