prepare a cash flow

first pic is balance sheet another is income statement prepare a cash flow while using this format

and showing calculation also

FLY YOUR KITE COMPARATIVE BALANCE SHEETS AS AT 30 JUNE 2020 2019 Current Assets Cash on Hand Cash at Bank Accounts Receivable (net) Inventory Prepaid Expenses Non-Current Assets Plant & Equipment less Acc. Depreciation Land Total Assets $1 200 13 623 19 200 28 000 1 650 $4 000 1 009 4 500 18 000 650 $63 673 $28 159 83 500 (23 000) 64 000 (17 600) 60 500 80 000 204 173 46 400 180 000 254 559 Current Liabilities Bank Overdraft Accounts Payable Expenses Payable Tax Payable Non-Current Liabilities Bank Loan Total Liabilities Net Assets 6 402 3 544 780 5 477 2 800 790 1 200 16 203 4790 20 000 36 203 $167 970 20 000 24 790 $229 769 Equity Capital 167 970 $167 970 229 769 $229 769 (Continued on $145 000 45 200 280 Net Sales Cost of Sales Discount Received Gross Profit: Other Revenue: Interest Revenue 100 080 52 100 132 23 345 354 5 400 Expenses: Selling & Admin Expense Doubtful Debts Expense Depreciation Expense Interest Expense Profit before tax Income tax expense Profit 3800 32 899 67 233 7 965 $59 268 dditional Information The Land was sold for $100,000 cash. FLY YOUR KITE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2020 Cash Flows from Operating Activities Receipts from customers Payments to suppliers & employees Cash generated by operations Interest paid Income tax paid Interest received Cash Flows from Investing Activities Purchase of Equipment Proceeds from sale of land Cash Flows from Financing Activities Dividends Net increase / decrease in cash held Cash at the beginning of the year Cash at the end of the year ALL WORKINGS MUST BE PROVIDED, OR THE CASH FLOW STATEMENT WILL RECEIVE NO (Insert any additional pages as required)