Required: Prepare a Statement of Cash flow

Please do it with indirect method

STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECEMBER 20X9 Sales revenue Cost of sales Gross profit Administrative expenses Depreciation expense Amortisation Expense $ 000 9.993 -7,600 2,393 -2,250 -100 Interest expense -15 Interest income 10 Net profit 30 STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 20x9 20X8 20X9 $ 000 $000 279 405 Non-current assets Tangible assets Intangible assets Loans given 250 200 52 30 Current assets Cash in hand 111 102 Receivables 380 315 Inventories 182 151 5 Interest receivable 2 Prepaid expenses 57 21 Total Assets 1,285 1,257 Equity and liabilities Share capital ($1 ordinary shares) Retained earnings 550 500 229 202 Total Equity 779 702 Non-current liabilities Long-term loan 220 250 169 194 Current liabilities Trade payables Accruals Unearned Revenue Interest payable 69 88 28 17 20 6 Total Liability 506 555 1,257 0 Total Equity and Liability 1,285 0 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. 8. During the year the company has repaid portion of a loan. 7. There was a purchase of an intangible asset