please answer 7.40 cash flow statement(using the direct method)

and question 7.41

please type answer in the table showed.

7.40 Preparing a statement of cash flows Comparative statement of financial positions as at 31 December 2019 and 2020 for Flowers Ltd are shown below. FLOWERS LTD Statement of financial position mat 31 December 2020 2019 Assets Cash Accounts receivable Inventory Prepaid expenses Property, plant and equipment Less: Accumulated depreciation $ 4835 11 372 22 034 1421 63 972 (18 480) $85 154 5 3 554 8 529 15 637 2 112 49755 (14 2151 Total assets $65 392 10 490 Liabilities and equity Accounts payable Debentures Pald-up capital (ordinary shares, par value $1) Retained earnings 7 106 12 794 35 000 30 252 35 000 19 902 Total liabilities and equity S8S 154 $65 392 Sales for 2020 were $180 000, and profit after tax was $16 350. Cost of sales was $136456. Dividends of $6000 were declared and paid during the year. Interest earned and received was $2340, and interest incurred and paid was $1654. Tax expense for the period was $3000 and this was paid in the period. Other expenses (including depreciation) were $24 880. PPE were purchased for cash. Required : Prepare a statement of cash flows for Flowers Ltd for 2020. 7.41 Preparing a reconciliation of cash flow Prepare a reconciliation of cash flows from operating activities and operating profit after tax for Flowers Ltd from problem 7.40