Direct plc provided the following information from its records for the year ended 30 September 20X9:

Required:
Using the direct method of presentation, prepare the cash flows from the operating activities section of the Statement of cash flows for the year ended 30 September20X9.

Sales Cost of goods sold Other expenses Rent expense Dividends Amortisation expense PPE Advertising expense Gain on sale of equipment Interest expense 316,000 I 10400 72,000 14400 0,000 8,000 4,800 2520 320 20X9 Accounts receivable Unearned revenue Inventory 20X8 3,200 5,200 9,600 8,400 19,200 400 8,000 Prepaid advertising Accounts payable 1,200 8,80 Rent payable 0 ,200 Interest payable 40