Mr. Kumar - Sole Trader
Balance Sheet as at 31 December
	2020	2021
	$	$
Fixed assets, at cost	4,100	4,560
Stocks	660	630
Debtors	1,780	1,260
Bank	0	710
Total Assets	6,540	7,160

Trade Creditors	1,200	840
Bank Overdraft	640	0
Loan from bank	0	1,000
Total Liabilities	1,840	1,840
Capital	4,700	4,700
Add: Profit for year	1,300	2,120
Less: Drawings	1,300	1,500
Total Equity	4,700	5,320
Liabilities & Equity	6,540	7,160

Required:

Draw up a cash flow statement for the year ended 31 Dec. 2021