Identify any weaknesses revealed by the following statement of cash flows of Holland Marsh Farms Limited.

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- A Holland Marsh Farms Limited Statement of Cash Flows B C D For the Current Year 2 Operating activities: 3 Incong from: operations $ 42,000 4 Add (subtract) non-cash items: 5 Depreciation $ 23,000 6 Net increase in current assets other than cash (45,000) 7 Net decrease in current liabilities exclusive of short-term debt (7,000) (29,000) 8 Net cash provided by operating activities 13,000 9 Investing activities: 10 Sale of property, plan, and equipment 101,000 11 Financing activities: 12 Issuance of bonds payable 13 Payment of short-term debt $ 102,000 (159,000) 14 Payment of long-term debt 15 Payment of dividends (79,000) (42,000) 16 Net cash used for financing activities 17 Increase (decrease) in cash (178,000) $ (64,000) 18