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Presented below is information for Sarah Waters, a sole trader for the year ended 31 December 2020. Use the information to prepare a statement of cash flows. $22,351 $90,372 $63.498 Cash balance, 31 December 2020 Cash paid to employees and suppliers Cash received from sale of land Cash paid as GST Cash received from money market borrowings Depreciation expense for the period Cash paid to purchase equipment Cash balance, 1 January 2020 Cash paid as drawings Cash received from customers Cash received as interest Cash paid for interest $4,696 $8,5151 $5,147 $26,701 $18.541 $28.925 $82,028 $ $1,837 $1,374 Important: For any amounts, please don't include the dollar sign ($) or any thousands separator - i.e. $12,000 should be written as 12000 For cash outflows, decrease in cash flows, and negative bank balance, please include the - (minus) sign in front of the amounts. Please don't place the amounts in parentheses. $ Cash flows from operating activities Receipts from customers Payments to suppliers and employees Interest received Interest paid GST paid Net cash from operating activities Cash flows from investing activities Payments for property, plant and equipment Proceeds from sale of property, plant and equipment Net cash from investing activities Cash flows from financing activities Proceeds from borrowings Distributions paid Net cash from financing activities Net increase/decrease in cash for the year Cash at the beginning of the year Cash at the end of the year