Question: prepare a cash flow statement using the direct method for the year ending 31 December 2021 The following additional information relating to 2021 is provided:

prepare a cash flow statement using the direct method for the year ending
31 December 2021
 prepare a cash flow statement using the direct method for the

The following additional information relating to 2021 is provided: - All sales of imventory, provision of installation and of services were on credit, and all purchases of inventory were made using credit. - PPE was sold during 2021 for $54,000 cash. - No assets were revalued during the year

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