A summarised comparative balance sheet of entity O is presented below: 

Using the indirect method of presenting cash flows from operating activities, prepare a statement of cash flows in accordance with IAS 7 for the year ended 31 December 2009. 

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Cash Trade receivables Prepayments Inventory Land Plant Accumulated depreciation Deferred tax Total assets Trade payables Accrued liabilities Current tax payable Dividends payable Borrowings Share capital Retained earnings Total liabilities and equity Additional information: 31 December 2008 192,000 294,000 40,000 120,000 80,000 736,000 (90,000) 40,000 1,412,000 280,000 72,000 48,000 112,000 146,000 670,000 84,000 1,412,000 31 December 2009 98,000 326,000 30,000 208,000 80,000 840,000 (140,000) 48,000 1,490,000 304,000 84,000 62,000 100,000 150,000 690,000 100,000 1,490,000 Plant additions amounted to EUR 144,000. Plant with a written-down value of EUR 30,000 (cost EUR 40,000, accumulated depreciation EUR 10,000) was sold for EUR 44,000. The proceeds were outstanding at 31 December 2009. Trade payables at 31 December 2008 include EUR 68,000 arising from the acquisition of plant. Accrued liabilities include accrued interest of EUR 6,000 at 31 December 2008 and EUR 8,000 at 31 December 2009. The share capital increase of EUR 20,000 arose from the reinvestment of dividends. The net profit for the year was EUR 184,000, after interest expense of EUR 12,000 and income tax expense of EUR 92,000. Dividends declared out of profits for the year were: interim dividend EUR 68,000, final dividend EUR 100,000.