The following are key extracts from the financial statements of Burns Plc for financial Required: (a) Prepare a Statement of Cash Flows for Burns plc for the year ended 31 December 2021 in accordance with IAS 7 'Statement of Cash Flow'. (13 marks) (b) Assume that Burns Plc is looking to expand the business and needs to raise 200,000,000 to do so. State firstly whether you would recommend they raise this capital by equity or by debt. Secondly, the rationale behind your recommendation weighing up the advantages and disadvantages. (7 marks)