Prepare a statement of cash flows for Chipsea Ltd for the year ended 31 December 2017 as

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Prepare a statement of cash flows for Chipsea Ltd for the year ended 31 December 2017 as required under IAS 7 using the direct method. The statement of profit or loss, statement of financial position and cash account of Chipsea Ltd for the year 2017 are given below:

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