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d Selected accounts from the SFP of traj Ltd. at 31 December 20X5 and 20x4 are presented below, in thousands Iraj reported earrings of $820 in 2005 and depreciation expense was $160 Bonds of $150 par value were issued during the period for $95 and a discount of $55 was originally recorded. As at 31 December Accounts receivable Inventory Accounts payable Interest payable Deferred Income tax liability Bonds payable Discount on bonds payable 2005 $381 338 265 39 175 510 (63) 20x4 $495 286 311 16 140 360 (26) Required: 1 Prepare the operating activities section of the SCF, using the indirect approach and the two-step presentation method (List any deduction in cash and cash outflows as negative amounts. Assume thot dividends paid are financing activities, and assume that interest paid and received, and dividends received, are operating transactions. Enter your answers in thousands.) Traj Limited Statement of Cash Flows For the Year Ended 31 December 20X5 Operating activities Not earnings Adjustments for items not requiring cash 2. Calculate cash paid for interest and income tax, assuming that interest expense is $161 and income tax expense is 192 (Enter your answers in thousands.) Cash paid for interest Cash paid for income tax