(i) Prepare a Statement of Cash Flows for Vaccination Ltd, in accordance with NZ IAS 7 Statement of Cash Flows, for the year ended 31 March 2022. GST is not applicable. You are required to reconstruct all the general ledger accounts provided 2BT2 Ltd has provided you with the following information: As at or for the year ended 31 March: Sales-Credit Sales - Cash Interest expense Operating expenses Cost of goods sold Depreciation expense Tax expense 2022 S 2021 S 200 000 56 000 61 240 82 150 000 6 200 2 400 Accounts receivable 42.000 30 000 Inventory 13 000 12 000 Equipment at cost 94 070 48 000 Accumulated depreciation 18 200 12 000 Accounts payable 16 390 17 180 Dividends payable 16 270 Bank overdraft 13 670 288 Long-term borrowings 2 200 2 000 Share capital 60 000 50 000 Retained earnings 22 340 8 532 Additional information: 1. 2BT2 Ltd uses the direct method of reporting cash flows from operating activities. 2. The entity classifies interest expense as a cash flow from financing activities and dividends paid as a cash flow from financing activities. 3. A long-term borrowing repayment of $400 was made during the financial year. 4. Multiple items of equipment were purchased during the financial year; one item purchased at year end cost $4 000.