Using the information in the adjusted trial balance 2018 & 2019, prepare the statement of cash flows for the year ending December 31, 2019

2018 200 1.250 500 -50 10 100 100 150 1.000 -100 0 Adjusted Trial Balance for the year ended December 31, 10001 Cash in hand 10002 Cash at bank 10003 Trade receivables 10004 Allowance for doubtful accounts 10005 Prepaid rent 10006 Prepaid supplies 10007 Inventory 10008 Land 10009 Building 10010 Accumulated Depreciation for Building 10011 Long-Term Investments 20001 Trade payables 20002] Zakat payable 20003 Employee accruals 20004 Materials accruals 20005 Services accruals 20006 Acenied electricity 20007 Accrued water charges 20008 Other accruals 20009 Long-Term Loan from bank 30001 Share capital 30002 Retained camings 30003 Dividend declared 40001|Revenue 40002 Cost of revenue 40003G and A Employee salary 40004G and A Employee allowances 40005 and A Deprecation Expenses 40006 G and A Rent Expenses 400071G and A Utilities (water and electricity) 40008 G and A Bad debt expense 40009 Zakat expense 40009 S and D Advertisment expenses 40011 Dividend received -550 -100 -100 -100 -150 -50 -50 -30 -230 -100 0 0 -9000 6,350 150 200 100 60 200 50 100 60 2019 110 115 550 -55 66 110 310 1,165 1,000 -300 1,000 -385 -110 -110 -110 -165 -55 -35 -35 -850 -100 -1.730 550 -9,070 7,185 165 220 200 53 220 55 110 66 -100 0 STATEMENT OF CASH FLOWS For the year ended December 31, 2019 2019 Cash flows from operating activities: Net income before zakat for the year Adjustments to reconcile net income to net cash provided by operating activities Net cash provided by operating activities Cash flows from investing activities: Net cash used by investing activities Cash flows from financing activities: Net cash provided by financing activities Net increase (decrease) in cash and cash equivalents Cash and eash equivalents at beginning of the year Cash and cash equivalents at end of the year