Please solve with step

From the following information, construct a statement of cash flows: $ 215,500 80,000 45,000 100,000 Operating profit for the year, after charging depreciation of $22,300 Purchase of non-current assets during the year Repayment of non-current loan Issue of shares at par Changes in working capital during the year Increase in inventories Decrease in receivables Decrease in payables Taxation paid Dividends paid 22,500 18,000 14,500 25,000 5,000