Hello I am seeking answer for the following problem:

Analyze the statement of cash flow for the year 2020 and compare it with the year 2019. Identify and explain 5 of the most important issues.

Thank You.

Statement of Cash Flows Year ended March 31, 2020, with comparative information for 2019 2020 2019 Cash provided by (used in): $ $ (1,223,698) 63,186 Operations: Annual surplus (deficit) Items not involving cash: Amortization of tangible capital assets Loss on disposal of tangible capital assets Amortization of deferred lease inducements Changes in non-cash operating working capital items: Amounts receivable Prepaid expenses Accounts payable and accrued liabilities Deferred revenue Deferred lease inducements 634,013 131,609 77,763 (55,473) 465,773 (1,856) (488,582) (617,238) (34,121) (132,392) 90, 189 (584,784) 721,487 71,923 (1,028,210) 146,009 Capital activities: Purchase of tangible capital assets (312,842) (534,828) Decrease in cash and cash equivalents during the year (166,833) (1,563,038) 3,441,093 5,004, 131 Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year $ 3,274,260 $ 3,441,093 Statement of Cash Flows Year ended March 31, 2020, with comparative information for 2019 2020 2019 Cash provided by (used in): $ $ (1,223,698) 63,186 Operations: Annual surplus (deficit) Items not involving cash: Amortization of tangible capital assets Loss on disposal of tangible capital assets Amortization of deferred lease inducements Changes in non-cash operating working capital items: Amounts receivable Prepaid expenses Accounts payable and accrued liabilities Deferred revenue Deferred lease inducements 634,013 131,609 77,763 (55,473) 465,773 (1,856) (488,582) (617,238) (34,121) (132,392) 90, 189 (584,784) 721,487 71,923 (1,028,210) 146,009 Capital activities: Purchase of tangible capital assets (312,842) (534,828) Decrease in cash and cash equivalents during the year (166,833) (1,563,038) 3,441,093 5,004, 131 Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year $ 3,274,260 $ 3,441,093