The balances in the accounts of Forrest Ltd at 30 June 2021 and 30 June 2022 are as follows: 2021 ($) 2022 ($) Sales (all on credit) 250,000 350,000 Cost of goods sold 130,000 110,000 Doubtful debts expense 25,000 30,000 Interest expense 20,000 30,000 Salaries 30,000 25,000 Depreciation 10,000 15,000 Cash 144,000 139,000 Inventory 180,000 160,000 Accounts receivable 270,000 250,000 Allowance for doubtful debts 30,000 35,000 Land 150,000 150,000 Plant 100,000 90,000 Accumulated depreciation 20,000 30,000 Bank overdraft 20,000 19,000 Accounts payable 200,000 190,000 Accrued salaries 22,000 18,000 Long-term loan 90,000 70,000 Share capital 120,000 140,000 Opening retained earnings 307,000 167,000 Share capital is increased by a bonus issue of 20 000 shares for $1.00 each out of retained earnings. Plant is acquired during the period at a cost of $10 000, while plant with a carrying amount of Snil (cost of $20 000; accumulated depreciation of $20 000) is scrapped. Required Prepare a statement of cash flows for Forrest Ltd for the year ending 30 June 2022. Notes are not required. Show all workings and calculations