Presented below is information for Sarah Waters, a sole trader, for the year ended 31 December 2020. Use the information to prepare a statement of cash flows.

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Cash balance, 31 December 2020 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 2020 Cash paid as drawings Cash received from customers Cash received as interest Cash paid for interest $17085 72 825 12 605 5600 8400 3360 14 000 12 885 17 645 92 425 2240 1 400