The balance sheets of Jeff as at December 31, 2021 and December 31, 2022 are as

20212022Details/Accounts$$$$$$Fixed Assets:CostAcc.depNBVCostAcc.depNBVEquipment9,6003,8405,76012,8005,1207,680Motor car6,4004,8001,6006,4005,600800Office machinery3,2002,880320 19,20011,5207,68019,20010,7208,480Current Assets: Stock 3,200 5,600 Debtors 6,080 4,800 Bank 3,360 5,280 12,640 15,600 Less: current liabilities (2,720)9,920 (3,680)11,920 17,600 20,400Capital, January 1 12,800 17,600 Profit for the year 16,000 14,480 28,800 32,000 Less: drawings (11,200) (14,800)17,200 17,600 Loan 3,200 20,400

Note:

The office machinery was sold for $400.

Required:

1. Prepare a cash flow statement for the year ended 30, April showing clearly the cash inflows and outflows for the year
2. Analysis of changes in cash during the year