BUSFF026-E1 13. C. Anna is a sole trader who prepares financial statements annually to 31 December. Her summarised statements of financial position for the last two years are shown below. 2021 2020 Non-current assets Furniture at cost 13,100 10,200 Less: Accumulated depreciation 8,740 4,360 6,120 4,080 Equipment at cost Less: Accumulated depreciation 6,300 5,040 6,300 3,780 1,260 5,620 2,520 6,600 Current assets Inventory Trade receivables Cash Total assets 4,070 1,300 8,800 5,120 910 400 14,170 19,790 6,430 13,030 Current liabilities Accrued expenses 500 1,000 Non-current liabilities Loan from G. Mark Net assets 7,000 3,000 7,500 12,290 4,000 9,030 Capital Opening balance Add: Net profit for the year Cash introduced 9,030 1,260 2,000 12,290 7,990 5,040 Less: Drawings Total capital 13,030 4,000 9,030 12,290 Additional information: Furniture costing 2,900 was purchased during the year. There were no disposals of property, plant and equipment during the year. Required: Prepare a statement of cash flows for the year ended 31 December 2021, using the indirect method. (16 marks)