Using the information in the adjusted trial balance 2018 & 2019, prepare the statement of cash flows "important (using the Secoend image )" for the year ending December 31, 2019 ( Income in 2019 is 896 )

00 C D 2018 200 1,250 500 (50) 2019 110 115 550 (55) 60 66 100 110 100 150 1,000 (100) 14 A B 1 Adjusted Trial Balance for the year ended December 3 2 10001 Cash in hand 3 10002 Cash at bank 4 10003 Trade receivables 5 10004 Allowance for doubtful accounts 6 10005 Prepaid rent 7 10006 Prepaid supplies 8 10007 Inventory 9 10008 Land 10 10009 Building 11 10010 Accumulated Depreciation for Building 12 10011 Long-Term Investments 13 20001 Trade payables 20002 Zakat payable 15 20003 Employee accruals 16 20004 Materials accruals 17 20005 Services accruals 18 20006 Accrued electricity 19 20007 Accrued water charges 20 20008 Other accruals 21 20009 Long-Term Loan from bank 22 30001 share capital 23 30002 Retained earnings 24 30003 Dividend declared 25 40001 Revenue 26 40002 Cost of revenue 27 40003 G and A Employee salary 28 40004 G and A Employee allowances 29 40005 G and A Deprecation Expenses 30 40006 G and A Rent Expenses 31 40007 G and A Utilities (water and electricity) 32 40008 G and A Bad debt expense 33 40009 Zakat expense 34 40009 S and D Advertisment expenses 40011 Dividend received (550) (100) (100) (100) (150) (50) (50) (50) (230) (100) 310 1,165 1,000 (300) 1,000 (385) (110) (110) (110) (165) (55) (55) (55 (850) (100) (1,730) 550 (9,070) 7,185 165 220 (9,000) 6,350 150 200 100 200 60 53 200 220 50 55 100 110 60 66 35 (100) STATEMENT OF CASH FLOWS For the year ended December 31, 2019 2019 Cash flows from operating activities: Net income (loss) for the year Husmens uw nerwone v ner 71 790 OV Joerany Net cash provided (used) by operating activitiess Cash flows from investing activities: Net cash provided (used) by investing activities Cash flows from financing activities: Net cash provided (used) by financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of the year Cash and cash equivalents at end of the year