2. The following is an extract of the financial statements of Excel Ltd for 2020 and 2021 Statement of financial position as at 31 " Dec. 2021 income statenent for the year ended 31- December 2021. Additional information 1. Depreciation for the year is sh. 6,000,000 2. Non-current assets disposed in the year at sh. 300,000 had an accumulated depreciation of sh. 175,000 and had a cost of sh. 500,000 Required: A statement of cash flows for the year ended 31" December 2021