this question was not done i need an expert on this one.

Question 2

A & H Inc. has a year-end of December 31. The consolidated statement of financial position for December 2020 and 2021 are as follows:

A & H Inc
Consolidated Statement of Financial Position as at December 31, 2021
Non-Current Assets	2021	2020
Land	122,850	35,000
Equipment	353,150	327,950
Current Assets
Cash	47,950	54,600
Accounts Receivables	145,250	150,850
Interest receivables	2,100	3,150
Inventories	130,050	114,650
Investments	205,950	207,700
	1,007,300	893,900
Current Liabilities
Accounts Payables	57,400	62,650
Salary payable	29,400	28,350
Other accrued liability	85,400	78,750
Long Term Liabilities
Mortgages	141,350	225,550
Stockholders' Equity
Preferred stock	250,000	200,000
common stock	260,000	230,000
retained earnings	183,750	68,600
	1,007,300	893,900

Consolidated Income statement for the period is as follows:

A & H INC
Consolidated Income Statement for the year ended 31/12/ 2021
Sales Revenue		1,533,000
cost of Sales		__718,200
Gross Profit		814,800
Expenses:
Salary expenses	267,400
Depreciation expense - equipment	53,550
Other operating expense	173,950
		__494,900
Operating income		319,900
Other revenue & expenses:
Gain on sale of land	4,000
interest expense	-86,100
interest revenue	40,950
		__(41,150)
Income before tax		278,750
Income tax expense		59,150
Net Income		219,600

Additional Information:

1. The company paid dividend of $104,450
2. The company sold a parcel of land for $34,000. Its book value was $30,000
3. The corporation issued both preferred and common stock during the year

Required

Prepare the consolidated statement of cash flows of A & H Inc. for the year ended 31 December 2021. Notes are required where appropriate. (30 marks)

Note:All workings must be clearly shown and understandable with correct layout