The Hawthorne Flats had the following data at the end of 2021: STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2020 2021 $ $ $ $ $ $ Non-Current Assets COST DEPN NBV COST DEPN NBV Goodwill 110,000 35,000 Building 250.000 250,000 275,000 275,000 Equipment 210,000 15,000 195,000 290,000 35,000 255.000 460,000 15,000 555,000 565,000 35.000 565,000 Current Assets Stock 32,000 25,000 Short Term Investment 15,000 25,000 Debtors 12,000 16,000 Bank 10,000 0 Cash 12,000 81,000 6,000 72.000 636,000 637,000 220,000 EQUITY & LIABILITIES Capital & Reserves Share Capital ($1 Ord Shares) Share Premium General Reserves Retained Earnings 210,000 15,000 15,000 37,000 47,000 257,000 529,000 121,000 393,000 Non-Current Liabilities 10% Debenture 202,000 37,000 17,000 Current Liabilities Creditors Bank overdraft Tax Payable Dividends 0 22.000 5,000 19,000 25.000 71.000 14,000 10,000 41,000 636,000 637.000 CONDENSED STATEMENT OF PROFIT OR LOSS 2021 $ 950,000 550.000 Sales Gross Profit Profit before Tax Tax 325,000 (145.000) Profit After Tax 180,000 (34,000). Dividends Transfer to Reserves Profit for the year Retained Earnings b/d Retained Earnings c/d (10.000) 136,000 121.000 257.000 Footnotes: During the year equipment costing 35,000 with a book value of 28,000 was sold at a loss of 5.000 Required: Prepare the cash flow statement up to the net cashflow from operating activities. (10 marks)