Please prepare statement of cash flow

Question 2. (30 points) STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECEMBER 20X9 $'000 Sales revenue 9,993 Cost of sales -7,600 Gross profit 2,393 Administrative expenses -2,250 Depreciation expense -100 Amortisation Expense -8 Interest expense -15 Interest income 10 Net profit 30 STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 20X9 20X9 20X8 $'000 $'000 Non-current assets Tangible assets 279 405 Intangible assets 250 200 Loans given 52 30 Current assets Cash in hand 111 102 Receivables 380 315 Inventories 151 182 Interest receivable 5 Prepaid expenses 57 21 Total Assets 1,316 1,227 Equity and liabilities Share capital ($1 ordinary shares) 550 500 Retained earnings 229 202 Total Equity 779 702 Non-current liabilities Long-term loan 220 250 Current liabilities Trade payables 169 194 Accruals 69 88 Unearned Revenue 28 17 Interest payable 20 Total Liability 506 655 Total Equity and Liability 1,285 1,257 Additional Info 1. During the year the company has sold non-current asset with book value of $37,000 for 40,000. 2. During the year the Company has purchased Tangible asset for $11,000 for cash. 3. The company has sold intangible assets with the book value of $50,000 for $50,000. 4. The company has paid dividend during the year of $3,000 5. The company issued share capital during the year for cash. 6. During the year the company has repaid portion of a loan. 7. There was a purchase of an intangible asset. Required: Prepare a Statement of Cash flow (30 points)