Endnote: During the year non$-$current assets costing $$510,000$ with a book value of $$440,000$ was sold for $$495,000.$ PBIT $1,340,000$ Required a$.$ Prepare the cash flow statement for the year $2020(22$ marks$)$b$.$ Citing specific items in the cash flow statement, comment on the performance of the company in the areas of : i$.$ il$\mathrm{.}111.$ iv$.$Profitability $(2$ marks$)$Liquidity $(2$ marks$)$Investment $(2$ marks$)$Debt management $(2$ marks$)$