Please make the Statement of cash flows.
Extracted text: 2012 20,000 46,000 17,500 2011 27,500 70,000 10,000 90,000 30,000 47,500 120,000 Cash Accounts Receivable Investments, at cost Property, Plant & Equipment Accumulated depreciation Accounts Payable 65,000 22,500 37,500 Lena, Capital 88,500 Additional information: an investment was sold for $12,500 during the year. There was no disposal of property, plant and equipment during the year. the net income for the year was $30, 000, after income tax expense of P12, 000. a personal withdrawal of P23,500 was made on December 31, 2011.