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Question 3: Statement of Financial Position as at 31st October: 2018 2018 2019 2019 f E 50,000 1,800 3,920 50,000 2,000 7,400 55,720 59,400 ASSETS Non-Current assets Buildings Fixtures less Depreciation Van less Depreciation Total non-current assets Current assets Inventories Prepayments Trade receivables Balance at bank Cash Total current assets Total assets 5,600 12,000 400 8,200 6,400 900 220 200 6,820 62,540 17,700 77,100 37,040 CAPITAL & LIABILITIES Opening balance Capital introduced Profit for year Less Drawings Total Capital 52,540 10,000 21,160 (21,600) 35,200 (19,700) Liabilities: Current liabilities Trade payables Bank Overdraft Non-current liabilities 6,300 3,006 94 Loan (repayable in 10 years' time) 10,000 15,000 Total liabilities Total Capital and Liabilities 52,540 62,100 You are told that during 2019 fixtures were bought for 400, and van was bought for 5,500 Required: You are required to construct a cashflow statement using the indirect method (IAS) for the year ending 31st October 2019, (25 marks)