2. The Red Flamingo had the following data at the end of 2011: During the year equipment costing 35,000 with a book value of 28,000 was sold at a loss of 5,000 Required: a. Prepare the cash flow statement for the year. b. Concern has been raised about the negative cash flow for the year. Explain the relative implication of this, in the context of the various items outlined in the cash flow statement