Prepare cash flow statement

A Increase in accounts receivables 65,000 Cash received from accounts receivable and sale of inventory 115,700 Credit sales of inventory 95,000 Payments to suppliers and employees 77,500 Income tax paid 4,800 Proceeds from share issue 86,300 Loan paid 61,000 Insurance paid in cash 6,500 Cash received from sale of Land 77,000 purchase of new machinery on credit 75,000 Payment for the purchase of building 90,000 Accumulated depreciation 17,000 Depreciation expense 15,500 Dividend Paid 9,500 Bad debts written off 18,000 Cash at bank at 1st July 2020 ? ? Cash at Bank 30th June 2021 47,200