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ABC plc's income statements for the years ended 31 December 2021 and 2020 and the statements of financial position as at 31 December 2021 and 2020 are as follows: CONTINUES NEXT PAGE Page 5 of 9 MN1405R2022 MN1405R 2022 Included in operating expenses are the following depreciation charges for the year 2021: 35,000 All Interests expense is paid. All interest revenue is received. Dividends are paid There were no non-current asset sales during the year QUESTION CONTINUES NEXT PAGE Page 6 of 9 MN1405R 2022 Required: a. Prepare ONLY the cash flows from operating activities part of the statement of cash flows for the year 2021 (If calculations are needed they must be clearly shown) (24 marks) b. For the year 2021, ABC plc had a positive net cash used in investing activities and negative net cash from financing activities was. Discuss the reasons of the cash positions for the two sections of the Statement of Cash Flows. (6 marks)