Flutter Enterprises has a September 30 financial year end. The chief accountant has provided you with the following financial data: Summarised statements of financial position: 2020 Depn Cost 297,600 (39,200) 236,000 (72,500) 104,000 (44,100) Assets Goodwill Building Equipment Motor vehicle Long term investments Closing stock Debtors Short term investments Bank Cash NBV 232,600 258,400 163,500 59,900 24,100 18,800 31,600 12,200 15,300 27,200 843,600 2021 Cost Depn NBV 192,400 333,000 (48,300) 284,700 382,300 (97,400) 284,900 197,000 (57,600) 139,400 92,400 37,700 45,600 66.200 0 15,600 1,158,900 Equity and Liabilities 15% Loan Creditors Tax payable Interest owing Dividends Bank overdraft Share capital Share premium General reserves Revaluation reserves Retained earnings 162,200 19,800 14,300 86.000 19,700 0 149, 700 22,000 159,000 19,400 191,500 843,600 170,000 13,000 23,000 61,000 22,600 18,200 204.000 35.300 184.000 36,100 391,700 1,158,900 Summarised profit information for 2021; w Gross profit PBT less Tax PAT add Retained earnings b/d Total profit for the year less Transfer to reserves less Dividends Retained earnings c d 844,900 336,700 (89,000) 247,700 191,500 439,200 (25,000) (22,500) 391,700 Additional notes: During the year, equipment costing $55,000 with a book value of $24,600 was sold at a loss of $8,200 REQUIRED: Prepare the cash flow statement for Flutter Enterprises