The following transactionsrelate to the cash flows of Reenew Super

Retailers for the year ended $31$st December $2019.$

$1$ Cash at the beginning of the year $170000$

$2$ Purchased Government Bonds $66000$

$3$ Cash paid to suppliers $29100$

$4$ Purchase of Plant and Equipment $70000$

$5$ Cash dividends paid $6000$

$6$ Proceeds from sale of Plant and Equipment $39700$

$7$ Proceeds from issue of share capital $14300$

$8$ Re$-$paid fixed term loan principal $78000$

$9$ Paid cash to the owner for personal use $3100$

$10$ The owner contributed cash $25000$

$11$ Cash receipts from customers $1523$

Required:

Use the transactions given above to prepare Reenew Super Retailers Statement of Cash Flow for the year ended $31$st December, $2019.($Use Direct method$)$