The Brookman Lawn Sprinklers cash flow statement for 31 December 2021 is provided below. Cash inflows: $ $ Receipts from sale of land 1,000 Collections from customers 15,800 Receipt from issuance of note payable 4,000 Total inflows $20,800 Cash outflows: Payments to employees 5,600 Withdrawals by owner 2,500 Payment for purchase of equipment 6,000 Payments to suppliers 3,200 Total outflows $17,300 Increase in cash $ 3,500 Cash, 1 January 2021 1,200 Cash 31 December 2021 4,700 Required: 1. Prepare a properly classified cash flow statement at 31st December 2021