Presented below are the information for PJ a sole trader for the year ended 31 December 2021: Cash balance, 31 December 2021 73,810 314,600 Cash paid to suppliers and employees Cash received from sale of land Cash paid as income taxes 54,450 24,200 Cash received from borrowing 36,300 Depreciation expense for the period 14,520 Cash paid to purchase equipment 60,500 55,660 Cash balance, 1 January 2021 Cash paid as drawings 76,230 399,300 Cash received from customers Cash received as interest 9,680 Cash paid for interest 6,050