Below are the balance sheets for business X for 2013 and 2014. Prepare a Cash Flow Statement for year 2013, and comment on the changes that have taken place during 2014. Balance sheet at (All figures in $1000) 31.12.1 Cach Debtors F Total current assets * Ruedes (Co) Less accumulated depreciation Net fixed a s Total assets Trade creditors Accrued expenses Total current liabilities Debentures Ordinary shares Share premium ac Total equity capital -- Total dalms Notes: 1. Dividends of $ 4.000, interest of $ 3.000 and corporate tax of $ 5000 were paid 2. Fixed assets with a net book value of $ 8.000 at 31.12.2012 (and an original cost of $ 20.000) were sold during the year for $ 10.000