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. Cash balance, 31 December 2020 $67,595 Cash paid to employees and suppliers $92,568 Cash received from sale of land $93,147 Cash paid as GST $3,696 Cash received from money market borrowings $6,221 Depreciation expense for the period $5,272 Cash paid to purchase equipment $24,833 Cash balance, 1 January 2020 $18,047 Cash paid as drawings $23,564 Cash received from customers $91,945 Cash received as interest $4,623 Cash paid for interest $1,727 Important: For any amounts, please don't include the dollar sign ($) or any thousands separator - i.e., $12,000 should be written as 12000. For cash outflows, decrease in cash flows, and negative bank balance, please include the - (minus) sign in front of the amounts. Please don't place the amounts in parentheses. Statement of cash flows for the year ended 31 December 2020 Statement of cash flows for the year ended 31 December 2020 $ Cash flows from operating activities Receipts from customers Payments to suppliers and employees Interest received Interest paid GST paid Net cash from operating activities Cash flows from investing activities Payments for property, plant and equipment Proceeds from sale of property, plant and equipment Net cash from investing activities Cash flows from financing activities Cash flows from financing activities Proceeds from borrowings Distributions paid Net cash from financing activities Net increase/decrease in cash for the year Cash at the beginning of the year Cash at the end of the year