1. The following is the financial data of Flux Company as of 31 December 2020: (NOTE: IGNORE UNNECESSARY INFORMATION)

a. Based on these data, compile a Statement of Cash Flow in the correct format

b. Give your interpretation regarding the financial condition of Flux Company as of 31 December 2020 based on the cash flow statement

Account Proceeds from borrowings Dividends received Cash at beginning of the reporting period Repayment of borrowings Interest paid Payments for property, plant and equipment Proceeds from issue shares Interest received Receipts from customers Payments to suppliers and employees Distributions paid Proceeds from sale of property, plant and equipment Income taxes paid Amount 56,402 2,115 8,460 45,121 16,920 115,623 25,381 2,820 730,400 524,535 42,301 4,230 47,941