What TWO issues related to the operational performance or financial circumstances of the company based on the data above? What actions will mitigate the issues?

Cash Flow Statement for the year ending December 31, 2021: The following additional information relating to 2021 is provided: - All sales of imventory, provision of installation and of services were on credit, and all purchases of inventory were made using credit. - PPE was sold during 2021 for $54,000 cash. - No assets were revalued during the year