Prepare cash flow statement and evaluate the companys cash flow standpoint.

1. Credit sales, $583900. 2. Loan to another company, $12500. 3. Cash payments to acquire non-current assets, $59400. 4. Cost of goods sold. $382600. 5. Proceeds from issue of ordinary shares, $8000. 6. Payment of cash dividends, S48400. 7. Collection of interest, $4400. S. Acquisition of equipment by issuing ordinary shares, $41000. 9. Payments of salaries, 593600 . 10. Proceeds from sale of non-current assets, $22400, including a $6800 loss. 11. Collections on accounts receivable, $462600. 12. Interest revenue, S3S00. 13. Cash receipt of dividend revenue on share investments, $4100. 14. Payments to suppliers, \$368 500. 15. Cash sales, 5180900 . 16. Depreciation expense, $59900 7. Proceeds from issue of short-term debt, $19600. Payments of long-term debt, $50000. 19. Interest expense and payments, $13300. 20. Salary expense, $95300. 21. Loan collections, $12800. 22. Proceeds from sale of investments, $9100, including a $2000 gain. 23. Payment of short-term bill payable by issuing long-term bill payable, $63000. 24. Amortisation expense, $2900. 25. Income tax expense and payments, $37900. 26. Cash balance: 30 June 2021$39300 30 June 2022$