3 question ( 40 marks). The sta- Notes: (1) During the year land was revalued. Also, non-current assets which had cost $100,000, and which had a carrying amount at 30 September 2019 of $20,000, were sold for $25,000. (2) Interest is due half yearly on 31 March and 30 September and was paid on the due dates. $50,000 of the 10% loan was repaid on 30 September 2019. (3) The increase in share capital took place on 1 January 2019. (4) An interim dividend of 5c per share was paid on 6 May 2019 to holders of all the shares in issue at that date. (5) Taxation has not been allowed for and is to be ignored in your answer. Required: Prepare a statement of cash flows for the year ended 30 September 2019 using the indirect method. Your answer should comply as far as possible with the requirements of IAS 7 "Statement of Cash Flows" and should include the reconciliation of operating profit to net cash flow from operating activities. Further notes to the statement of cash flows are NOT required