The following are extracts from the Statement of Financial Position (SOFP) of Yoko Ltd., a Japanese...

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The following are extracts from the Statement of Financial Position (SOFP) of Yoko Ltd., a Japanese restaurant based in Dublin: Yoko - Statement of Financial Position Extracts as at 31/12/2015 Non-Current Assets Property, Plant, Equipment (note 1) Current Assets Cash & Cash Equivalents Inventory Trade receivables (note 2) Non-current liabilities Loans (note 3) Current liabilities Trade payables Interest Payable (note 4) Tax Payable (note 5) Equity Share Capital (note 6) Share Premium (note 6) 2015 2014 000 000 100 80 3 25 5 1 0.5 25 70 90 382 5 9 1 23 1 3 1 The following additional information has also been provided: Note 1: Depreciation charged for the year was 10,000. During the year, Yoko disposed of equipment for 5,000 that had a carrying value of 4,000 in the SOFP. Yoko also recognised a revaluation increase on its property of 16,000 during the year. Note 2: The movement of Trade receivables included bad debts written off during the year of 250. Note 3: The company made a relatively large loan repayment during the year. Note 4: Interest expense for the year was 6,000. Note 5: The 2015 tax expense was 4,000. Note 6: The company issued new shares during the year for cash. The company also made a dividend payment of 500. Requirements: Assuming profit for the year was 5,000, prepare a Statement of Cash Flows for Yoko Ltd. for the year ended 31 December 2015 in accordance with IAS 7 - Statement of Cash Flows. The following are extracts from the Statement of Financial Position (SOFP) of Yoko Ltd., a Japanese restaurant based in Dublin: Yoko - Statement of Financial Position Extracts as at 31/12/2015 Non-Current Assets Property, Plant, Equipment (note 1) Current Assets Cash & Cash Equivalents Inventory Trade receivables (note 2) Non-current liabilities Loans (note 3) Current liabilities Trade payables Interest Payable (note 4) Tax Payable (note 5) Equity Share Capital (note 6) Share Premium (note 6) 2015 2014 000 000 100 80 3 25 5 1 0.5 25 70 90 382 5 9 1 23 1 3 1 The following additional information has also been provided: Note 1: Depreciation charged for the year was 10,000. During the year, Yoko disposed of equipment for 5,000 that had a carrying value of 4,000 in the SOFP. Yoko also recognised a revaluation increase on its property of 16,000 during the year. Note 2: The movement of Trade receivables included bad debts written off during the year of 250. Note 3: The company made a relatively large loan repayment during the year. Note 4: Interest expense for the year was 6,000. Note 5: The 2015 tax expense was 4,000. Note 6: The company issued new shares during the year for cash. The company also made a dividend payment of 500. Requirements: Assuming profit for the year was 5,000, prepare a Statement of Cash Flows for Yoko Ltd. for the year ended 31 December 2015 in accordance with IAS 7 - Statement of Cash Flows.