Stutter Enterprises has a September 30 financial year end. The chief accountant has provided you with the following financial data: Summarised statements of financial position: 2020 Depn Cost 247,300 (36,200) 256,200 (74,500) 153,000 (41,100) Assets Goodwill Building Equipment Motor vehicle Long term investments Closing stock Debtors Short term investments Bank Cash NBV 187,600 211,100 181,700 111,900 38,400 29,800 23,900 21,600 18,700 12.900 837,600 2021 Cost Depn NBV 166,800 389,000 (49,300) 339.700 264,100 (95,400) 168,700 204,000 (51,600) 152,400 97,600 63,400 43,900 54,500 0 33,200 1,120,200 Equity and Liabilities 15% Loan Creditors Tax payable Interest owing Dividends Bank overdraft Share capital Share premium General reserves Revaluation reserves Retained earnings 193.800 11,600 22,900 79,200 20,100 0 123,800 18,500 166,000 17,400 184,300 837,600 140,000 17.100 20,600 58.000 14,600 22.400 194,000 34,300 179,000 26,200 414,000 1,120,200 Dividends Bank overdraft Share capital Share premium General reserves Revaluation reserves Retained eamings 20,100 0 123,800 18,500 166,000 17,400 184,300 837,600 38,000 14,600 22,400 194,000 34,300 179,000 26,200 414,000 1,120,200 Summarised profit information for 2021: Gross profit PBT less Tax PAT add Retained earnings b/d Total profit for the year less Transfer to reserves less Dividends Retained eamings c/d $ 844,900 341,200 (76,000) 265,200 184,300 449,500 (13,000) (22,500) 414,000 Additional notes: During the year, equipment costing $61,000 with a book value of $26,300 was sold at a loss of $9,700 REQUIRED: Prepare the cash flow statement for Stutter Enterprises