Part (b) (6 marks) The following shows Robby's Railings Ltd Statement of Cash Flows for the year ending 30 June 2020, Robby's Railings Ltd Statement of Cash Flows For the year ended 30 June 2020 Cash flows from operating activities: 2020 2019 Receipts from customers 2,769,783 2,857,300 Payments to suppliers and employees (2,631,291) (7,726,701) Interest paid (9,815) (9,097) Tax paid (13,598) (12,301) Net cash flows from by operating activities 115,079 109,201 Cash flows from investing activities: Payments for property, plant and equipment (35,647) (42,990) Payments for intangible assets i (17,020) (48,313) Interest Received 8,527 4,866 Net cash flows from by investing activities (44,140) (86,437) Cash flows from financing activities: Proceeds (Repayment) of Borrowings (65,282) 5,000 Dividends paid (16,562) Net cash flows from financing activities (65,282) (11,562) Net change in cash and equivalents held during the year 5,657 11,202 Cash and equivalents at the beginning of the year 41,793 30,591 Cash and equivalents at the end of the year 47,450 41,793 Required 0) What is the purpose of a Statement of Cash Flows? (i) Review each section of the Statement of Cash Flows above. (2 marks) (3 marks) (ii) Review the overall cash position of the company and then justify why you would, or would not, consider investing in this company. (1 mark)