data within the financial statements provided for Artes Gallery in Question 2. Required: (a) Prepare a Statement of Cash Flows for Artes Gallery for the year ended 30th June 2012 using the pro forma provided. Show all calculations. (b) Below are the summarised Statements Cash Flow for two other sole traders. Comment on which one has a healthier cash flow situation and justify your answer by explaining the significance of each of the three types of cash flows for each business: Bills Bens Cash flow from Operating Activities 12 000 6 000 Cash flow from Investing Activities (18 000) 8 000 Cash flow from Financing Activities 4 000 (12 000) Net increase / (decrease) in cash held (2 000) 2 000 Cash at the beginning of the year 5 000 5 000 Cash at the end of the year 3 000 7 000 [Approximately 200 words expected in your answer](