Further checks revealed the following during $2022$:

During the financial year a trade debt of $$10,200$ owed by Linda Grayson was off set against the $$20,000$ owing to the same Linda Grayson a trade creditor.

In addition to the goods returned above, Jane Hutton, a cash sales customer returned goods during the financial year amounting to $$7,000.$ Jane Hutton was repaid her $$7,000$ from the daily cash sales. This was not yet reflected in the business records.

Patsy Knight grants a credit period of $30$ days to customers. The closing trade receivables' balance includes a debt of $$8,000$ from Favela Brown. The goods were sold to Favela in November $2021.$ Favela went to the United States of America for a two $(2)$ weeks' vacation in February $2022.$ On December $31,2022$ Favela was still in the USA.

Patsy Knight keeps a cash float of $$10,000$ for change in his retail outlet. Excess cash is deposited in the bank account and cash shortfall is taken from the bank.

The accounting fee for preparing the $2022$ financial statements is estimated at $$45,000.$

The following additional information is also available:

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Prepare the statement of cash flow