(b) XYZ Incorporation, a greeting card company, had the following statements prepared as of December 31, 2020. XYZ Incorporation Comparative Balance Sheet As at December 31, 2020 & 2019 12/31/20 (Tk) 12/31/19 (Tk.) Cash 6,000 9,000 Accounts receivable 62,000 49,000 Short-term investments (available-for-sale) 35,000 18,000 Inventory 40,000 60,000 Prepaid rent 5,000 4,000 Equipment 154,000 154,000 Accumulated depr.-equipment (35,000) (25,000) Copyrights 46,000 50,000 Total assets 313,000 295,000 Accounts payable 46,000 42,000 Income taxes payable 4,000 6,000 Salaries and wages payable 8,000 4,000 Short-term loans payable 8,000 10,000 Long-term loans payable 60,000 67,000 Common stock, Tk. 10 par 100,000 100,000 Contributed capital, common stock 30,000 30,000 Retained earnings 57,000 36,000 Total liabilities & stockholders' equity 313,000 295,000 At the end of the year 31/12/2020 XYZ limited has the reported net income of Tk. 30,000. Requirements: Prepare a statement of cash flows (disclosing the net cash flow from operating activities only) using the indirect method as per the IAS 07. [8 marks]