You are required to prepare a written report for the following tasks: Transactions for the month of January of Joy Delights Cafe are given as the following 2021 Jan 1 2 3 4 30 5 6 8 10 11 14 15 16 18 21 24 26 29 30 Started in business with RM105,000 cash Put RM90,000 of the cash into a bank account Bought goods for cash RM5,500 Bought goods on credit from: Eddy RM800, Franky RM930; Smith RM160; Liew RM510 Bought stationery on credit from Buttons Ltd RM89 Sold goods on credit to: Tomy RM170; Eric RM240, Malcom; RM326; Tim RM204. Paid rent by cheque RM220 Bought fixtures on credit from Chiefs Bhd RM610. Paid salaries in cash RM790. Returned goods to Franky RM30; Smith RM42. Bought van by cheque RM6,500. Received loan from Barclay by cheque RM2,000. Purchases return: Tomy RM5; Malcom RM20. Cash sales RM145 Sold goods on credit to Eric RM130, Tim RM410; Paul RM158. Ravilink paid the following by cheque: Franky RM900; Smith RM118. Received cheques from Paul RM158; Eric RM370. Received a further loan from Barclay by cash RM500. Received RM614 cash from Tim. A) Joyce Taylor the owner of Joy Delights Caf is concerned about her business downturn due to the Covid 19 pandemic. Her sales have drop and lower profit reported. Worst still she is facing serious cash flow problems. Advise Joyce what and cash position. steps she can take to improve her business performance