As the accountant for Devco plc, you are asked to prepare the statement of cash flows for the year ended 31 March 2021. You have already prepared the statement of profit and loss and the statements of financial position and these are given below. Devco plc Statements of financial position at 31 March 2021 and 31 March 2020 The - Dividends paid in the year were 450,000 - Devco plc sold motor vehicles during the year which had cost 100,000 with accumulated depreciation of 70,000 at 31 March 2020 . No depreciation is charged in the year of disposal. Prepare the statement of cash flows for Devco plc for the year ending 31 March 2021. Use appropriate headings and show all workings