Direct plc provided the following information from its records for the year ended 30 September 2019: 

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 September 2019.  

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Sales Cost of goods sold Other expenses Rent expense Dividends Amortisation expense - PPE Advertising expense Gain on sale of equipment Interest expense Accounts receivable Unearned revenue Inventory Prepaid advertising Accounts payable Rent payable Interest payable 000 316,000 110,400 72,000 14,400 10,000 8,000 4,800 2,520 320 2019 2018 13,200 15,200 8,000 9,600 18,400 19,200 0 400 11,200 8,800 0 1,200 0 40