Below are two balance sheets for Throup Ltd for the most recent and the previous year’s trading periods.

The folioing extract from the income statement is available:

In addition, the following information is available:
• Dividends of £2,500 were paid during the year.

• There were no sales of non-current assets during the year.
From the above information, construct a statement of cash flows for the year ended 31 December 2016.

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Non-current assets Property Equipment and machinery Current assets Inventory Trade receivables Cash and cash equivalents Current liabilities Trade payables Tax owing Throup Ltd Balance Sheets at financial year end Non-current liabilities 10% Debentures Equity Ordinary share capital Share premium account Retained earnings Year ended 31 December 2016 Cost Dep. NBV Cost Dep. NBV 180,000 10,000 170,000 180,000 14,000 166,000 23,000 4,500 18,500 44,000 11,310 32,690 203,000 14,500 188,500 224,000 25,310 198,690 Year ended 31 December 2015 5,630 6,432 2,300 14,362 11,991 7,871 19,862 183,000 1,321 (5,500) 5,453 6,774 23,510 183,000 222,200 100,000 20,000 12,131 6,265 11,888 63,000 183,000 30,284 20,000 202,200 100,000 20,000 82,200 202,200