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giving the following accounting cash flow statement prepare Financial cash flow statement (first :cash flow of the firm 1) operating cash flow 2)capital expenditure .3)addition

giving the following accounting cash flow statement

prepare Financial cash flow statement (first :cash flow of the firm 1) operating cash flow 2)capital expenditure .3)addition to networking capital] second: cash flow to investors 1) creditors 2) equity holders}

Cashflow Statement
USD 2020
INCOME FROM OPERATING ACTIVITIES
Net Income before/after tax 8,016,484
Adjustments for non-cash items
Add: Allowance of doubtful accounts 271,054
Depreciation and Amortization expense 1,685,551
Change in fair value of property investment -
Gains/Losses of financial assets (399,516)
Gain/Loss from affiliate companies -
Foreign currency translation differences (38,616)
Gain (loss) from sale of property investment -
Change in end of service allowance payments 1,091,732
Change in Other Current Assets 24,300
Change in Other Current Liabilities (4,242,563)
Income tax paid -
Employees' indemnity paid (593,016)
(2,201,074)
Net Cash Flow from Operating Activities 5,815,410
Net Investments in Financial Assets (1,818,928)
Investment in Associates
Sale of financial assets 890,681
Proceeds from sale of properties investment 284,892
Cash paid to acquire a subsidiary (199,507)
INCREASE/DECEASE IN BANK LONG TERM DEPOSITS -
Dividends income -
Purchase of investment properties (1,916,800)
Purchase of Property, Plant and Equipment (502,389)
Net Cash Flow from Investing Activities (3,262,051)
Settlement of Long term loans payable -
Cash dividend paid (4,180,528)
Treasury shares (2,052)
Change in loans (1,166,664)
Net Cash Flow from Financing Activities (5,349,244)
Net change in cash and cash equivalents (2,795,885)
Translation Difference 325,778
Cash and cash equivalents, beginning of Period 5,023,746
Cash and cash equivalents, end of period 2,553,639

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