Rupert Ltd is preparing a Cash Flow Statement for the year ended 30 June 2020. The following information is available:

	2020	2019
Cash at Bank	788	556
Accounts Receivable	775	610
Inventory	834	867
Accounts Payable	521	501
Salaries Payable	90	360

The Income Statement contained the following data as at 30 June:

	2020
Credit sales	6,583
Cost of sales	3,400
Wages expense	1,070
Other expenses	1,920

Required:

Using the direct method, prepare the Operating Activities section of the Cash Flow Statement for the year ended 30 June 2020. Show workings. (6 marks)