Question 2 Using the information below, complete (i) the operating cash flow section of the Statement of Cash Flows and (ii) the note to the accounts for Noosa Ltd. Your presentation must be consistent with the requirements of AASB107. Ignore tax. The balances of selected accounts of Noosa Ltd at 30 June 2022 and 30 June 2023 were ($000): 2022 2023 Cash 3250 1150 Inventory 3720 4350 Accounts receivable 3200 4530 Allowance for doubtful debts 620 490 Land 3600 3600 Plant 2550 2980 Accumulated depreciation 510 430 Accounts payable 3500 3700 Rent payable 60 20 Salaries payable 80 30 Share capital 900 900 Sales (on credit) 7380 6210 Cost of goods sold 1980 2640 Doubtful debts expense 340 450 Rent expense 620 590 Salaries expense 730 620 Depreciation expense 260 170 Additional information: net profit after tax for financial year 2023 was $1740. reporting date is 30 June Required: (i) Noosa Ltd’s operating cash flow section extracted from the Statement of Cash Flows for year ended 30 June 2023 (Direct Method) (T-account template: ACCT3007 T-account Template.docx) (ii) Reconciliation of net cash by operating activities to net profit

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