The statement of Financial Position for Rhubarb Co is presented below: Other relevant information is as follows: 1. Average Accounts Receivable for 2021 was 63,500 2. Average inventory for 2021 was 193,500 3. Cash from the disposal of furniture was 6,000 . A gain of 2,000 resulted from the disposal. 4. Depreciation for the year on the furniture was 19,000 5. A payment was made to pay down the bank loan. 6. Net income for the year was 32,000 . Net Sales were 300,000 and COGS was 220,000 . 7. Dividends declared in the year were 5,000. Required: 1. Prepare the statement of cash flows, using the indirect method, for December 31, 2021 (12 marks) 2. Assess and comment on the strength of the entity's cash flows for the year. (4 marks)