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Wakanda Fashion Enterprise is a designer fashion store. The income statement for the year ending 31 December 2020 is as follows: Wakanda Fashion Enterprise Income Statement for the year ended 31 December 2020 RM RM Revenue 686,004 COST OF SALES: Opening inventory (+) Purchases 75,550 461,473 537,023 (78,772) (458,251) 227,753 (-) Closing inventory GROSS PROFIT Expenses excluding depreciation Depreciation OPERATING PROFIT Interest paid PROFIT FOR THE YEAR 143,270 21,420 (164,690) 63,063 (1,857) 61,206 Statement of Financial Position as at 31 December 2020 2019 RM RM RM RM ASSETS Non-current asset 118,180 139,600 78,772 75,550 Current assets Inventory Trade receivables & prepayments Cash at bank 5,250 7,255 2,806 88,833 207,013 80,800 220,400 CAPITAL & LIABILITIES Capital Opening capital Profit for the year Drawings 80,179 61,206 (36,800) 104,585 88,639 28,740 (37,200) 80,179 Non-current liabilities Long-term loan 20,000 40,000 Current liabilities Bank overdraft Trade payables & accruals 82,428 7,481 92,740 82,428 207,013 100,221 220,400 During the year ending at 31 December 2020 Wakanda Fashion Enterprise has not bought or sold any non-current assets. You are required to: (a) Prepare a Statement of Cash Flows for Wakanda Fashion Enterprise for the year ending 31 December 2020. (15 marks) (b) Briefly comment on the state of the business as revealed by the income statement, statements of financial position and statement of cash flows