Presented below is information for Joe Snow, a sole trader for the year ending 30 June 2021:

Cash balance as at 30 June 2021	68,340
Payments to employees and suppliers	291,300
Made a $20,000 Gain on land sold for $50,420 cash, original cost $30,420	?
GST Paid	22,400
Proceeds of bank loan	33,600
Depreciation expense	13,440
Payments for property, plant and equipment	56,000
Cash balance as a 1 July 2020	51,540
Net profit	72,150
Drawings by Joe Snow	70,580
Cash Sales	180,000
Receipts from Debtors	189,700
Interest Received	8,960
Interest Paid	5,600
Cost of goods sold	220,000

a. Prepare a Statement of Cash Flows for Joe Snow for the year ending 30 June 2021

b. Evaluate the cash performance of Joe Snow.

c. Outline some cash flow warning signals.