Required. 1. Prepare a budgeted statement of cash flows for the month ended January 31, 2021. Assume cash and cash equivalents consist of Cash and Short-term Investments. The opening balances of the transaction worksheet are as follows: ASSETS LIABILITIES S/H EQUITY S/T Non-CUT. Share Retained Trans. Cash + Invest. Acc. Rec. + Invent. PRE Loan + ADC. Pay. + Borrow. Capital + Earnings 30,000 10 000 1 300,000 325000 2 000,000 20.000 420.000 1 200,000 920.000 345 000 17/31/15 Hint: Current and non-current borrowings, and share capital transactions can be deduced from the changes between the opening and ending balances for each account. The SCF can be derived by analyzing the changes in the cash and cash equivalent columns of the worksheet. Check figures: The needed increase in the operating loan is $200,000. 2. Explain the various sources and amounts of cash flows needed, and comment on the implications