The statements of financial position of A. Vantuira, a sole trader, for two successive years are shown below. You are required to draw up a statement of cash flows for the year ending 31 December 2012 using the IAS 7 layout.

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Non-current assets Land and premises (cost 160,000) Plant and equipment (cost 24,000) (cost 30,000) Statements of Financial Position as at 31 December 2011 Current Assets Inventory Trade accounts receivable Bank Total assets Current Liabilities Trade accounts payable Bank overdraft Non-current liabilities Loan (repayable December 2014) Total liabilities Net assets Capital account: Balance at 1 January Add Net profit for the year Less Drawings 9,000 18,000 21,000 17,000 38,000 140,000 22,000 162,000 27,000 189,000 (38,000) 151,000 137,000 42,000 179,000 (28,000) 151,000 2012 7,000 13,000 8,000 14,000 14,000 25,000 138,000 26,000 164,000 28,000 192,000 (39,000) 153,000 151,000 26,000 177,000 (24,000) 153,000