Presented below are selected financial statement items for Liddy Ltd for 30 June 2016.

Required

Determine which items should be included in a statement of cash flows, and then prepare the statement for Liddy Ltd.

Inventory Cash Cash paid to suppliers Building Share capital Cash dividends paid Cash paid to purchase equipment Equipment Revenues Cash received from customers $ 40 000 101 000 85 000 320 000 25 000 9 000 25 000 35 000 160 000 148 000