please answer in text (without image ) it is easy to copy, show all working

The comparative statements of financial position for Sarah Production Ltd include the following information 2020 31 December 2019 31 December Debit balances Equity investments Motor vehicle Equipment Prepayment Inventory Accounts receivable Cash $0 0 45,000 5,000 12.000 12,250 33,500 $107,750 $3.000 29,750 20,000 6,250 9,000 10,000 13,000 $91,000 Credit balances Share capital - ordinary Retained earnings Allowance for impairment Accumulated depreciation - equipment Accumulated depreciation - motor vehicle Accounts payable Dividend payable Long-term notes payable Accrued charges $43,000 20,750 3,000 2,000 0 5,000 0 31,000 3,000 $107,750 $33,000 6,000 4,500 4,500 6,000 3,000 5,000 25.000 4,000 $91,000 Additional information during the year ended 31 December 2020: 1. Equipment that had cost $11,000 with accumulated depreciation of $4,400. During the year, it was disposed for $2,500. 2. Purchases of new equipment during the year, $36,000 were financed by paying $20,000 in cash and issuing a long-term note payable for $16,000. 3. Cash dividends paid were $5,000. 4. On 1 July 2020, the motor vehicle was completely destroyed by a flood. Insurance proceeds on the motor vehicle were $32,000. 5. Equity investments were sold at $1,700 above their cost. Required: Prepare the operating activities section of a statement of cash flows. Show ALL workings. (15 marks)