Required: Using the two years cash flow information presented below, discuss the three most important things you learn about Watermelon Ltd (approximately 100 words in total). Watermelon Ltd Cash flow Statements over two years 2021 2020 $000 $000 Cash flows from operating activities Cash receipts from customers 330 300 Cash payments to suppliers (415) (290) Interest paid (40) (10) Income tax paid (8) (7) Net cash flow from operating activities (133) (7) Cash flows from investing activities Proceeds from sale of PPE 22 5 Payments for PPE (64) (43) Net cash flow from investing activities (42) (38) Cash flows from financing activities Proceeds from the issue of shares 0 160 Increase in borrowings 270 20 Dividends paid (0) (105) Net cash flow from financing activities 270 Net increase (decrease) in cash held 95 30 Cash at the beginning of the year 69 39 Cash at the end of the year 164 69 75