The statement of financial position of Baba, a sole trader for two successive years are shown below: Statement of Financial Position as at 31 December 2019 2018 2019 S S Fixed assets 44,000 Land and premises (cost $52,000) Plant and machinery (cost $19,000) 14,250 (cost $25,000) 58,250 Current asset Inventory Trade receivable Bank Current liabilities Trade payable Bank overdraft Loan Financed by: Capital account: Balance at 1 January Add: net profit for the year Less: drawing Draw up the cash flow for the year ended 2019. (18m) 22,000 13,650 6,600 17,800 24,400 (35,650) (11,250) 47,000 47,000 42,000 18,000 60,000 13,000 47,000 11,600 S 6,300 12,600 7,100 26,000 (11,600) 40,000 19,600 59,600 14,400 74,000 (20,000) 54,000 47,000 22,000 69,000 (15,000) $54,000