Prepare the Cash Flow Statement of Teresa's Delivery Services using the following: Net Income Depreciation expense Gain on sale of property and equipment Increase in trade and other receivables - net Increase in trade and other payables Amount of proceeds from sale of property and equipment Paid loan from a bank Cash, January 1, 2016 500,000 70,000 10,000 250,000 150,000 50,000 100,000 70,000