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Question No. 5 (20 points) The following information summarizes all cash-related transactions for BBB.Ltd in 2018: 1. BBB. Ltd had $25,000 cash in its Bank account at the start of 2018. 2. On 1 January 2018 the company took out a $75,000 loan from Arab Bank. The loan has an annual interest rate of 15%. The interest on the loan was paid on time in 2018. BBB.Ltd sells its products to customers on credit (the agreed credit term is 30 days). During 2018, it received $850,000 from customers in respect of sales of inventory made to them. 3. BBB. Ltd purchased components for its products on credit (the agreed credit term is also 30 days). During 2018, it paid $550,000 to suppliers for purchases of components. 4. A new production line was acquired in the year at a cost of $120,000. 5. Salaries paid for the year amounted to $40,000. Various other operating expenses paid for by the business amounted to $75,000 for the year. 6. $25,000 was paid to shareholders as dividends. 7. Last year's tax liability to BBB.Ltd of $22,000 was settled in 2018. Required: Prepare BBB.Ltd's statement of cash flows for the year to 31 December 2018 using the direct method