Presented below is information for Jill Winter, a sole trader, for the year ended 31 December 2017. Use the information to prepare a statement of cash flows.

Cash balance, 31 December 2017 Cash paid to employees and suppliers Cash received from sale of land Cash paid as GST Cash received from money market borrowings Depreciation expense for the period Cash paid to purchase equipment Cash balance, 1 January 2017 Cash paid as drawings Cash received from customers Cash received as interest Cash paid for interest $68340 291 300 50420 22 400 33 600 13440 56 000 51 540 70 580 369 700 8960 5600