\begin{tabular}{|l|c|c|c|} \hline \multicolumn{4}{|c|}{ Statement of Cash and Cash Equivalents } \\ \hline & 1/1/209 & Cash Flow & 31/12/209 \\ \hline Cash at bank & & & \\ \hline \end{tabular} A. Net is a sole trader and reports the following for the year ended 31 December 209 : Note: The car that was disposed of during the year was sold for 690, which was lodged in A. Net's bank account. Required: Prepare the statement of cash flows in accordance with IAS 7 for A. Net for the year ended 31 December 20X9. (Amounts be deducted should be indicated with minus sign.) A. Net Statement of Cash Flows For The Year Ended 31 December 20X9