An Extract of the Statement of Financial Position of Jani Traders at 28 February 2019 and 29 February 2020, is presented below: Jani Traders Statement of Financial Position at 28/29 February (Extract) Current Assets Inventory Accounts receivable Bank 2020 2019 R 57 000 R 65.000 25 000 30 000 32 000 28 000 0 7.000 Current Liabilities 65 000 75 000 Bank Overdraft 5 000 0 Accounts payable 60 000 75 000 Additional information: 1. Profit for the year ended 29 February 2020 amounted to R37 800. The business made no additional capital contributions during the current year. 2. Vehicles are depreciated at 15% p.a. on the diminishing balance method, which has been correctly calculated and taken into account, in the profit for the year calculation. On 1 March 2019, the cost of Vehicles is R150 000 and accumulated depreciation is R41 625. 3. Land purchased on 1 December 2015 at a cost of R100 000 was sold on 31 January 2020 for R130 000 cash, to Nkateko Stores. There were no other sales or purchases of Non-current Assets during the year. 4. Drawings for the year amounted to R5 000. REQUIRED: (a) Prepare the Statement of Cash Flows of Jani Traders for the year ended 29 February 2020. Use the recommended format. (12) (b) Comment on the cash flow position of Jani Traders from the beginning to year-end of the financia year ending 29 February 2020. Provide an explanation of the likely reason for the net cash flow from financing activities and suggested alternatives to the handling of this in the future. (3)