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, 3.12 Balance sheet at (All figures in $1000) Debtors h A Total current #* Rendes cost) Les cumulated depreciation -40 # Total was Trade creditors Accrued expenses Total current liabilities Debentures Ordinwy shares Share premium ac | Total equity capital Total daims 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 3.12.2012 (and an original cost of $ 20.000) were sold during the year for $ 10.000. How is Net Income and Calculated from the above Depreciation