Revenues: Zillinga Pte Ltd Income Statement Year Ended December 31, 2021 Sales revenue 231,000 Dividend revenue 8,000 239,000 Expenses: Cost of goods sold 102,000 Salary expense 48,000 Depreciation expense 28,000 Advertising expense 13,000 Income tax expense 11,000 Interest expense Net income 3,000 205,000 34,000 Additional data follow: a. Collections from customers are $15,500 more than sales. b. Dividend revenue, interest expense, and income tax expense equal their cash amounts. c. Payments to suppliers are the sum of cost of goods sold plus advertising expense. d. Payments to employees are $1,000 more than salaries expense. e. Cash payment for the acquisition of plant assets is $102,000. f. Cash receipts from sale of land total $24,000. g. Cash receipts from issuance of common stock total $32,000. h. Payment of long-term notes payable is $17,000. i. Payment of dividends is $10,500. j. Cash balance at 31 December, 2020, was $25,000; at 31 December, 2021, it was $28,000. Required: a) Prepare Zillinga's statement of cash flows for the year ended 31 December 2021. Use the direct method. (11 marks) b) Evaluate Zillinga's cash flows for the year. Mention all three categories of cashflows and give the reason for your evaluation. (4 marks)