Presented below are selected financial statement items for Daisy Ltd for 31 December 2015:

Required

Determine which items should be included in a statement of cash flows, and then prepare the statement for Daisy Ltd.

Inventory Cash paid to suppliers Building Share capital Share issued for cash this current year Cash dividends paid Cash paid to purchase equipment Equipment Revenues Cash received from customers $ 32.000 195 000 400 000 20 000 10 000 15 000 35 000 40 000 300 000 264 000