The summarised comparative Statement of Financial Position for the year ended 30 June 2021 for AAA Ltd, along with additional information, is presented below:

	30 June 2020	30 June 2021
Cash	$140 000	$78 000
Term deposit (90 days)	22 000	20 000
Accounts receivable	350 000	376 000
Allowance for doubtful debts	(46 000)	(50 000)
Prepayments	40 000	30 000
Inventories	120 000	208 000
Equipment	80 000	150 000
Accumulated depreciation equipment	(16 000)	(31 000)
Plant	736 000	840 000
Accumulated depreciation - plant	(90 000)	(140 000)
Deferred tax asset	40 000	49 000
	$1 376 000	$1 530 000
Bank overdraft	$2 000	$34 000
Accounts payable	260 000	300 000
Provision for employee benefits	64 000	76 000
Interest payable	6 000	8 000
Current tax liability	54 000	62 000
Dividend payable	76 000	82 000
Borrowings	130 000	150 000
Deferred tax liability	30 000	18 000
Share capital	670 000	700 000
Retained earnings	84 000	100 000
	$1 376 000	$1 530 000

Additional information for the year 1 July 2020 - 30 June 2021:

• The company issued $20,000 worth of shares as part payment for the purchase equipment. The balance owing for the purchase was paid in cash.
• Plant with a cost of $40,000 (accumulated depreciation $10,000) was sold. A gain on sale of plant $13,000 was recorded in profit for the year.
• The company made a repayment on borrowings of $40,000; and paid an interim dividend in cash.
• The profit after tax for the year ended 30 June 2021 was $203,000. Included in the profit were the following: sales $2,168,000; gain on sale of plant $13,000; discount received $2,000; cost of sales $1,416,000; administration costs $188,000; distribution costs $272,000; interest expense $12,000; and, income tax expense $92,000
• Included in distribution costs was a bad debts expense of $18,000, discount allowed of $6,000 and depreciation expense for the year.
• AAA Ltd uses the direct method for presenting cash flows from operating activities.

a) Identify the cash and cash equivalents (CCE) and calculate the beginning balance and ending balance for CCE.

b) Show calculations for all cash inflows and outflows that you will need to disclose in the Statement of Cash Flows.

c) Prepare the Statement of Cash Flows for the year ended 30 June 2021 for AAA Ltd in accordance with AASB 107.