S\&L Company has the following information about its operation during 2022 . The financial year ends on 31 December. S\&L did not sell any equipment during 2022. S\&L did not receive any cash by signing notes with bank during 2022 . Required: a. Prepare a statement of cash flows using the direct method for operating (20 marks) activities. b. Comment on the results. Do you think that S&L is sustainable (can (10 marks) survive long term)