The comparative statement of financial position of the partnership of Murray and Darling as at 30 June 2016 and 30 June 2017 were as follows:

	MURRAY AND DARLING Comparative Statements of Financial Position as at 30 June
		2016				2017
	CURRENT ASSETS Cash at bank Accounts receivable (net) Bills receivable Inventory	$    100 83 400 5 200 56 300		$145 000		$     300 90 000 3 800 64 700		$158 800
	NON-CURRENT ASSETS Furniture and equipment Accumulated depreciation Motor vehicles Accumulated depreciation	42 000 (6 400) 36 800 (8 200)		64 200		47 500 (7 200) 27 600 (8 500)		59 400
				$209 200				$218 200
	CURRENT LIABILITIES Bank overdraft Accounts payable Murray, Advance	$26 000 23 600 10 000		$59 600		$  4 000 25 500   8 000		$   $  37 500
	EQUITY Murray, Capital Darling, Capital Murray, Retained earnings Darling, Retained earnings	80 000 60 000 6 400   3 200		149 600		92 000 65 000 14 400   9 300		180 700
				$209 200				$218 200

Additional information

(a) Each partner’s retained earnings account has been credited with a salary of $12 000 as part of their profit distribution.

(b) Drawings in cash for each partner in anticipation of profits amount to:

        Murray        $ 9 900

        Darling         10 400

(c) A motor vehicle that cost $9200 and had been written down to $3100 was sold for $3750.

(d) Expenses involving a flow of cash amounted to $75 000.

(e) Sales for the year were $300 000 and cost of sales was $184 050.

Required

Prepare a statement of cash flows for the partnership for the year ended 30 June 2017 using the direct method.