Financial figures of the business of C. Wilson for the last 2 years are shown below.

C. WILSON Comparative Statements of Financial Position as at 30 June
		2020				2021
ASSETS Cash at bank Accounts receivable Inventory Plant and equipment Accumulated depreciation plant and equipment		$9 000 4 200		$ 4 200 14 400 4 800		$10 800 4 500		$ 2 820 5 100 16 800 6 300
Land Buildings Accumulated depreciation buildings		12 000 600		12 000 11 400		12 000 840		6 000 11 160
				$46 800				$48 180
LIABILITIES AND EQUITY Accounts payable Bank overdraft C. Wilson, Capital				$ 7 200 3 000 36 600				$ 7 800 40 380
				$46 800				$48 180

The income statement for the business for the year ended 30 June 2021 reveals the following details:

C. WILSON Income Statement for the year ended 30 June 2021
INCOME Sales revenue OTHER INCOME Gain from sale of land		$ 18 000 2 400
EXPENSES Cost of sales Depreciation of plant and equipment Depreciation of buildings Loss of sale of plant Other expenses	$9 600 1 200 240 180 2 640	20 400 13 860
PROFIT		$6 540

Additional information

1. During the year ended 30 June 2021, Wilson withdrew $30 per week in cash for 52 weeks for private purposes.

2. Wilson also withdrew $1200 on her business bank account to pay her personal income tax.

3. Land, shown in the accounts at $6000, was sold during the year for $8400.

4. Plant costing $1800 and written down to $900 was sold for $720.

5. Ignore GST.

Required

Prepare a statement of cash flows for the year ended 30 June 2021 using the direct method.