you have the following information's about x company:

Statement of financial position December 31

	2021	2020
current assets
ash on hand and at banks	51,000	37,500
short-term deposits	-	4,500
account receivables	108,000	81,000
inventory	154,500	132,000
total current assets	313,500	255,000
investments - at cost	549,000	420,000
property and equipment	2,595,000	2,200,500
total assets	3,457,500	2,875,500
liabilities & owner equity
current liabilities
bank over draft	33,000	-
accrued tax payable	28,500	39,000
accrued interest payable	7,500	3,000
equipment supplier payable	13,500	-
account payable	120,000	223,500
total current liabilities	202,500	265,500
long-term bank loans	330,000	150,000
total liabilities	532,500	415,500
owner equity
paid capital	1,851,000	1,650,000
share premium	480,000	435,000
retained earnings	324,000	270,000
revaluation surplus	270,000	105,000
total owner equity	2,925,000	2,460,000
total liabilities & owner equity	3,457,500	2,875,500

additional information's:

1. x Company net profit after tax for the year ending December 31, 2021 was 144,000 $.

2. the income tax expense for the year 2021 was to 48,000 $.

3. The interest rate on the long-term bank loan that the company was paying during the year 2020 was 7%, and this percentage remained unchanged on the same loan during the year 2021. On August 1, 2021, the company obtained an additional loan valued 180,000 $. At an interest rate of 6%.

4. In addition to the loan interest; During the year 2021, the company accrued interest on a bank over draft 3,000$.

5.Depreciation expense for the year ending December 31, 2021 amounted to 205,500 $.

6. During 2021, the company sold a machine for 18,000 $. Note that its net book value on the date of sale is 28,500 $.

7. During the year 2021, the companys land was revalued and this valuation was reflected in the financial statements & Note that this land was previously shown at cost.

8. During 2021, a number of items of property and equipment were purchased; Including a machine whose full value has not been paid, as a balance of 13,500 remains on this machine appearing in current liabilities.

9. During the year 2021, cash dividends amounting to 90,000 $ were distributed to the partners.

10. Cash and its equivalents include cash on hand and at banks, short-term deposits and bank over draft

prepare statement of cash flow