The following summary transactions occurred during 2024 for Bluebonnet Bakers: The balance of cash and cash equivalents at the beginning of 2024 was $31,000. Required: Prepare the statement of cash flows assuming that Bluebonnet prepares its financial statements according to International Financial Reporting Standards. Where IFRS allows flexibility, use the classification used most often in IFRS financial statements. Note: Amounts to be deducted should be indicated with a minus sign