From the information given below, prepare a Cash Flow Statement for ABC Ltd. for the period ending 31st Aug., 2021. (Using direct methods). Show very clearly the cash generated under each of the three activities, namely: operating, investing, and financing providing all the details

Income Statement for the Year Ended 31st August 2021	Kshs
Sales Revenue	60,000,000
Less GOGS	44,000,000
Gross Pofit	16,000,000
General and Administrative Expenses	4,500,000
Selling Expenses	2,000,000
Depreciation	2,500,000
Amortization	1,500,000
Operating Expenses	10,500,000
Operating Profit	5,500,000
Gain on Sale of Long Term Assets	1,700,000
Income before Tax	7,200,000
Tax	2,500,000
Profit after Tax	4,700,000
Balance Sheet	31st Aug 2020	31st Aug 2021
Cash	2,200,000	1,200,000
Accounts Receivables	4,000,000	6,500,000
Inventory	6,000,000	10,000,000
Prepaid Selling Expenses	500,000	2,000,000
Long Term Investment	4,000,000	6,000,000
Long Term Assets	15,000,000	11,500,000
Brand Names & Goodwill	4,300,000	5,000,000
Total Assets	36,000,000	42,200,000
Account Payables	7,500,000	5,300,000
Income Tax Payable	1,000,000	1,200,000
General & Admin. Expenses Payable	1,000,000	2,000,000
Bank Loan	5,000,000	9,000,000
10% Bonds Payable	5,000,000	3,000,000
Share Capital	10,000,000	15,000,000
Retained Earnings	3,500,000	2,000,000
Net Income	3,000,000	4,700,000
Total Equity and Liabilities	36,000,000	42,200,000
	-	-

During the year, long term assets with a net book value of Kshs 1,000,000 were disposed off at a gain of Kshs 1,700,000