Hi can I be please provided with the working note as well. All the answers don't come with the working note so I'm unable to do it properly. Please provide me with the working note as well. Thank you!

Question NO.1 Statement of cash flows and report to management The management of Locale Ltd is worried because the bank overdraft has increased by a substantial amount over the financial year ended 30 June 2021 despite a large profit and the introduction of additional capital. The internal The statement of profit or loss and other comprehensive income for the year ended 30 June 2021 for Locale Ltd, prepared for management purposes, is shown below. Additional information 1. The land was revalued upwards during the year by $22500. 2. During the year, a dividend of $33750 had been paid. 3. Plant and equipment which had originally cost $82500 and had been depreciated by $15000 was sold during the year for $71250. 4. The company pays income tax in four instalments and the first three instalments have been paid. For the year ended 30 June 2020, the ATO issued an amended assessment of $12750 resulting in an under provision of $3750 being recorded in 2021 . Required (a) Prepare a statement of cash flows as per current accounting standards using the direct method. (b) Prepare a note reconciling cash flows from operating activities to profit. Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Workings: Cash receipts from customers: Accounts Payable Income tax paid: Current Tax Liability Purchase of property and equipment: Plant and Equipment (b) Reconciliation of net cash from operating activities to profit: Profit for the period Depreciation - buildings Depreciation - plant and equipment Gain on sale of plant and equipment Changes in current assets and current liabilities: Increase in accounts receivable Increase in allowance for doubtful debts Increase in inventory Decrease in accounts payable Increase in current tax liability Net cash used in operating activities