QUESTIONS The following are the Statements of Financial Position of Yomi Limited for the years ended December 31, 2020 and 2021. Assets Land Building and Equipment Accumulated Depreciation 2021 2020 GHC GHC GHC 560,000 GHC 300,000 2.000.000 1,900,000 2560,000 2,200,000 (800,000) (770,000) 7 Long-Term Investments 1,760,000 50,000 1,430,000 25,000 Current Assets Inventory 300,000 320,000 Accounts Receivable 410,000 460,000 Cash 30,000 50,000 Prepaid 20.000 760.000 15.000 845.000 2,570.000 2.300.000 Equities and Liabilities Ordinary shares (GHC2 par value) 200,000 160,000 Share premium 710,000 550,000 Retained Earnings 670,000 620,000 Bonds 500,000 Long-Term Note Payable 150,000 Current Liabilities Accountable Payable Accrued Liabilities 300,000 120,000 40,000 50,000 2,570,000 Additional information about 2021 transactions and events: i)Net profit for the year was GHC110,000 iv) v) vi) vi) vii) ix) Depreciation expense on buildings and equipment was GHC60,000 Sold equipment with a cost of GHC50,000 and accumulated depreciation of GHC30,000 for cash of GHC17,000 Declared and paid cash dividends of GHC60,000 Issued a GHC150,000 long-term note payable for buildings equipment Purchased long-term investments for GHC25.000 Paid GHC300,000 on the bonds payable Issued 20,000 shares of GHC2 par value ordinary shares for GHC200,000 Purchased land for GHC260,000. Required: Prepare the company's statement of cash flows for the year ended 31 December 2021, using the indirect method, adopting the format in IAS 7 Statement of cash flows