The Balance Sheet of Cally Co as at 31 December 2021 and 31 December 2020: 2021 2020 $000 $000 Current Assets Cash 5 4 Accounts Receivables 9 8 Long-term Assets: Plant and Equipment at cost 108 80 Accumulated depreciation (33) (6) Total Assets 89 86 Stockholders equity Common stock, no par 19 19 Retained earnings 53 52 Total stockholders equity 72 71 Current liabilities Accounts payables 17 15 Total stockholders equity and liabilities 89 86 Income Statement for year ended 31 December 2021: $000 Sales revenue 77 Depreciation expense: Plant and equipment (27) Other expenses (48) Net income 2 Required: Prepare the Cashflow statement (indirect method) for the year ended 31 December 2021.