Brazillian Jewellers produced the following financial statements up to December 31, 2020: Statements of financial position for 2019 and 2020: 2019 2020 Non-current assets 165,000 52,500 Goodwill Building Equipment 375,000 (28,500) 346,500 412,500 (37,000) 375,500 315,000 (22,500) 292,500 435,000 (52,500) 382,500 Long term investments 171.000 87,300 975,000 897,800 Current assets Stock 48,000 37,500 Short term investment 22,500 37,500 Debtors 18,000 24,000 Bank 15,000 Cash 18.000 121.500 9.000 108.000 1.096.500 1,005,800 472,500 278,000 Equity Share capital Share premium General reserves Retained earnings 22,500 22,500 55,500 70,500 181.500 732,000 385.500 756,500 Non-current liability 10% Loan 303,000 142,800 Current liabilities Creditors 25,500 33,000 Bank overdraft 7,500 21,000 28,500 Tax payable Dividends 15,000 61,500 37,500 106,500 1.096.500 1,005,800 Condensed income statement for 2020: 1,425,000 Sales Gross profit Profit before tax 825,000 487,500 (217,500) Tax Profit after tax Dividends 270,000 (51,000) (15.000) Transfer to reserves Profit for the year 204,000 Retained earnings b/d 181,500 Retained earnings c/d 385.500 Additional notes: During the year, equipment costing $52,500 with a book value of $42,000 was sold at a loss of $7,500. REQUIRED: Using the information provided, prepare Brazillian Jewellers' cash flow statement for the period.