The following T-account shows the transactions in the cash account during the month.CashOpening balance $ 10 000

Receipts from customers 156 000

Dividends received 3 000

Sale of motor vehicle 16 000

Proceeds from loan 30 000

215 000

Drawings paid $ 10 000

Payments for wages 54 000

Payments for inventory 70 000

Expenses payments 6 000

GST paid 5 000

Interest paid 3 000

Closing balance 67 000

$ 215 000

CREATE statement of cash flows based on the cash account. This is not an assignment. It is a question in my university's textbook and I am revising for my exams.