Do up statement of cash flow with workings

ART Pte Ltd adopts the SFRSS. Its Statements of Financial Position as at 31 December 20X1 and 31 December 20X2, and its Statement of Profit or Loss for the year ended 31 December 20X2 are as follows: ART Pte Ltd Statements of Financial Position As at 31 December, 20X2 and 20X1 Assets 20X2 20X1 S Current Assets Cash 28,390 31,110 Accounts receivable 44,630 55,420 Inventory 27,770 29,750 Prepaid insurance 7,820 7,650 Total current assets 108,610 123,930 Non-Current Assets Vehicles 269,150 258,700 Accumulated depreciation (70,470) (60,270) Vehicles, net 198,680 198,430 Total assets Liabilities and Shareholders' Equity 307,290 322,360 Current Liabilities Accounts payable 40,860 98,170 Wages payable 20,930 13,780 Interest payable 2,300 1,100 Loan payable 16,000 6,000 Total current liabilities 80,090 119,050