11. A business produces three main financial statements, one of which is the Statement of Cash Flows. i. Required: a. Briefly explain the nature and purpose of the Statement of Cash Flows. (8 marks) b. Consider the following transactions: Purchased Office furniture for 200,000 cash. ii. Issued 10,000 equity shares at a premium of 3 each (par value of 1). ili. Received cash from the sale of non-current assets in the amount of 55,000. iv. Interest paid on existing debentures 47,000. Depreciation on office equipment for the year was 84,000. vi. Trade receivables increased by 10,000 during the year. vii. Issued 530,000 in additional debentures. V. Required: Identify the category of the Statement of Cash Flows in which each transaction would be reported. You are only required to state one category per transaction. (14 marks) (Total: 22 marks)