Tweety and Sylvester are managers of Granny's Collectibles Ltd, a business located in the city of Looney Tunes selling toys and souvenirs. The Statements of Financial Position of Granny's Collectibles Ltd at the end of its most recent two financial years reveal the following balances: 30 June 2021 $ 30 June 2020 $ Accounts payable Accounts receivable Accrued expenses Accumulated depreciation Bank loan Inventory Plant and equipment (carrying amount) Prepaid expenses 17,000 89,000 4,000 60,000 80,000 84,000 100,000 3,000 24,000 18,000 8,000 20,000 30,000 37,000 80,000 5,000 Cash at Bank balance as at 30 June 2020 was $32,000. During the financial year ended 30 June 2021: . Sales revenue was $450,000 and a gross profit margin of 30% was earned on this amount. Interest earned and deposited into the company's bank account was $1,000. In addition, the bank deducted $3,000 from the company's bank account for interest charged on the bank loans. Profit after tax was $53,000. This amount was obtained after deducting operating expenses (excluding depreciation and all interest items) of $17,000. The company paid dividends of $9,000 to its shareholders. Furthermore, tax expense of $23,000 was incurred and paid to the Tax Office. Additional plant and equipment were acquired by cash. There were no disposals. In addition, all plant and equipment were depreciated using the straight-line method over their useful lives of 5 years with zero residual value. $20,000 of the outstanding bank loan from the previous financial year was paid, and a second bank loan was obtained. . The owners of Granny's Collectibles Ltd increased the company's share capital by 20% to $72,000 as at 30 June 2021. d) Prepare a reconciliation of Cash Flows from Operating Activities and Profit After Tax for Granny's Collectibles Ltd