The owner of Noguts provides the following information for the business for the year ended 30 June 2021:

Receipts:
Sale of computers	$20,000
Dividends received	$6,000
Collections from debtors	$127,000
Interest received	$4,000
Cash sales	$212,000
Owner cash contribution	$30,000

Payments:
Wages	$80,000
Office expenses paid	$20,000
Creditors paid	$90,000
New equipment	$44,000
Drawings	$20,000
Other expenses paid (recurring)	$82,000
Loan principal repaid	$22,000

Other:
Discount received	$3,000
Creditors outstanding balance	$20,000
Debtors outstanding balance	$30,000
Loss on disposal of computers	$1,000
Depreciation	$8,000
Discount allowed	$2,000

At 1 July 2020, the bank general ledger balance was $81,000 bank overdraft.

Required

Prepare a Statement of Cash Flows for Noguts for the year ended 30 June 2021.

Cash Flows from Operating Activities:	$	$
Cash Flows from Investing Activities:
Cash Flows from Financing Activities:
Increase (Decrease) in Cash
Cash (Overdraft) at 1 July 2020
Cash (Overdraft) at 30 June 2021