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Practice Question Three The statements of financial position and additional information relating to Pennylane Ltd are given below. Prepare a statement of cash flows for Pennylane Ltd for the year ending 31 December 2019 as required under IAS 7 using the indirect method. Pennylane Ltd Additional information: a) During the year interest of N75,000 was paid, and interest of N25,000 was received. b) The following information relates to tangible non-current assets: c) The proceeds of the sale of non-current asset investments were N30,000. d) Plant, with an original cost of N90,000 and a net book value of N50,000, was sold for N37,000. e) Tax paid to Revenue and Customs during 2019 amounted to N110,000. f) Dividends of N80,000 were paid during 2019