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 Receipts from Debtors Interest Received Interest Paid 180,000 189,700 8,960 5,600 220,000 Cost of goods sold Required: (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 (d) Describe the three sections of the statement of cash flows