For the year ended 30 June 2022, the following information is available for Scan Ltd: 2022 2021 Dividend payable 13,000 10,000 Bank loan 100,000 80,000 Share Capital 250,000 200,000 Retained earnings 45,000 36,000 Profit after tax 20,000 Additional information: A bonus share dividend of $5,000 and a cash interim dividend were paid during the year. Repayments of $45,000 on the bank loan were made during the year. Further loans were taken out, partly to cover the cost of a new vehicle for $30,000 and the remainder to inject cash into the business. Land was purchased, partly paid for by issuing $30,000 shares. Required: a) Calculate the net cash used in financing activities. b) Present the cash flows in the correct format