please answer questions 7.40 and 7.41

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 fancial action MI December 1820 2019 Assets Cash Accounts receivable Inventory Prepand expenses Property, plant and equipment Less Accumulated depreciation $4835 1117 22 034 1421 62972 (1840 53154 520 15 67 2 112 49755 (14 2151 565392 Total assets 585 154 Liabilities and equity Accounts payable Debentures Pad-up capital (ordinary shares, par value 51) Retained earnings 10 410 I 7 108 1779 35 000 30 252 35 000 19 90 Total abilities and equity 155 154 585302 Sales for 2020 were $180 000, and profit after tax was $16 350. Cost of sales was $136 456. 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