Comparative statements of financial position as at 30 June 2020 and 2021 and the statement of financial performance for 2021 for Hyland Pty Ltd are set out below. 2021 HYLAND PTY LTD Comparative Statements of Financial Position as at 30 June 2020 ASSETS Cash at bank Accounts receivable $ 56000 Inventory 192000 Sales equipment 120000 Accumulated depreciation - sales equipment (36000) Land 160 000 Buildings 240000 Accumulated depreciation - buildings (12000) $720000 LIABILMES AND EQUITY Accounts payable 96 000 Bank overdraft 40000 Equity 584000 $720000 $36000 68000 224000 144000 100000 B0000 240 000 20000) $712000 104000 608000 $712000 Required Prepare the statement of cash flows for Hyland Pty Ltd for the year ended 30 June 2021, using the direct method. Show your workings by re-constructing any relevant T-ledger accounts