EVALUATION: Prepare the Cash Flow Statement of Terasu's Delivery Services for the Year December 31, 2016. Using the following: Net Income Depreciation 500.000.00 70,000.00 - Increase in Trade and other payables 150,000.00 Less: Gain on sale of property And equipment (increase) in trade (10,000.00) Amount of proceeds from sale of property and equipment 50,000.00 Other receivables-net (250.000.00) - Paid loan from a bank Cash January 1, 2016 100,000.00 70,000.00 GOOD LUCK 2