The Mac $10$ Department Store produced the following data for $2022$:

$\backslash$table$[[$BALANCE SHEET AS AT DECEMBER $31.],[,2021,,,2022,,],[,$$$,$$$,$$$,$$$,$$$,$$

Required:

$($a$).$ Prepare the cash flow statement for the year.

$(20$ marks$)$

$($b$)$ The Chairman of the board had expressed concern over the declining current assets, especially in the depletion of the bank balance. Using items in the cash flow statements and$/$or any other relevant information, explain the financial position and apparent stability of the company.

$(5$ marks$)$