Set out below is the draft Statement of Cash flows and associated notes for Rundle Ltd for the year ended 30 June 2021.4 Consolidated Statement of Cash Flows for year ended 30 June 2021 Note $000 Cash flows from operating activities Cash receipts from customers 7 300 Cash payments to suppliers (3 013) Cash payments for other operating expenses (2 000) Income tax paid (512) Cash provided by operating activities 1 1 776 Cash flows from investing activities Proceeds from sale of plant and equipment Cash purchases of property, plant and equipment (450) Cash used to acquire subsidiary 2e (900)-- Cash used by investing activities e (1,150) Cash flows from financing activities Proceeds from share issue Dividends paide (250) Cash used by financing activities 350 Net increase / (decrease) in cash and cash equivalentse Cash and cash equivalents at 1 July 2020 624 Cash and cash equivalents at 30 June 2021 1,600 200 600 9762 0 Note 2: Subsidiary acquired (extract only) During the year Rundle Ltd acquired 60% of the issued shares of Stanley Ltd. Details of the acquisition are as follows: $000 Fair value of identifiable net assets acquired Cash and cash equivalents e 900 Trade receivables 875 Property, plant and equipment - 1 500 Trade and other payables (600 2 675 Extract from Financial Statements for year ended 30 June 2021 e 2020 $000 2019 $000 e 5 900 6 750 175 2 363 330 50 2 065 300 Sales Revenue Profit on Sale of Equipmente Cost of Goods Solde Depreciation expense Goodwill impairmente Other operating expenses (cash payment) Net Profit before Taxe Income Tax Expensee Net Profit after Taxe tt 304 1 800 1 7054 5124 1 1944 2 000 2 183 655e 528 e 1 600 1 150 975e 950 6552 Cash Inventory Accounts Receivable Accounts Payable Income Tax Payable 624- 90022 6504 750 5124 e Required e a. Using the information provided, reconstruct the ledger accounts for accounts receivable and accounts payable (including inventory). [6 marks]" Complete Note 1: Reconciliation of Profit to Cash Flow from operating activities for Rundle Ltd as required by AASB 1054.16. Show all calculations. [4 marks] b. 4 C. Explain how the note you have prepared for Rundle Ltd in part (b) assists users to interpret the financial statement