Consider the following statement of cash flows for a small business, along with related comments. Select all of the comments that are true based on the data.

Cash Flow Statement for the year ended 30 June 2022:

Cash flows from Operating Activities Cash received from customers Cash paid to suppliers Cash paid for utilities Cash paid for advertising Cash paid for interest Cash paid for wages Net cash flow from Operating Activities	278,000 (112,800) (19,100) (10,000) (5,000) (92,000)	39,100
Cash flows from Investing Activities Cash paid for equipment Cash received from sale of equipment Net cash flow from Investing Activities	(72,000) 15,000	(57,000)
Cash flows from Financing Activities Cash paid for drawings Cash paid off loan Net cash flow from Financing Activities	(32,000) (10,000)	(42,000)
Net Cash Flow		(59,900)
Cash balance at 1 July 2021		44,000
Cash balance at 30 June 2022		($ 15,900)

The net cash flow from operating activities indicates cash flow concerns.

The business upgraded or replaced equipment.

The cash balance improved by the end of the year.

The business paid for promotional activities during the year.

The owner increased their investment in the business.