Frost Ltd. Cash Flow Statement (draft) for the year ended December 31, 2021 $ 105,068 20,858 (192,350) (77,000) (5,000) 41,050 42,029 4,945 Cash flows from operating activities: Net income Add: Amortization Less: Change in accounts receivable Change in inventory Change in prepaid expenses Change in accounts payable Change in income taxes payable Change in other accrued payables Cash provided by operating activities Cash flows from investing activities: Purchase of equipment Cash used by investing activities Cash flows from financing activities: Loan proceeds Proceeds from issue of common shares Payment of cash dividend Cash provided by financing activities Increase in cash Cash balance, January 1, 2021 Cash balance, December 31, 2021 (60,400) (80,000) (80,000) 30,000 100,000 (70,000) 60,000 (80,400) 85,000 $ 4,600 Required: Analyze the cash flow statement above and provide insights as to what you see. What areas concern you? What areas would you like more information on to fully understand what is happening. Be specific. Generic answers will not be rewarded