The following are data taken from the records of Durand

The following are data taken from the records of Durand SpA.
December 31, 2019 December 31, 2018 € 15,000 € 10,000 Cash Current assets other than cash 85,000 58,000 Long-term in

Additional information:
1. Held-for-collection investments carried at a cost of ‚¬43,000 on December 31, 2018, were sold in 2019 for ‚¬34,000. The loss was incorrectly charged directly to Retained Earnings.
2. Plant assets that cost ‚¬60,000 and were 80% depreciated were sold during 2019 for ‚¬8,000. The loss was incorrectly charged directly to Retained Earnings.
3. Net income as reported on the income statement for the year was ‚¬59,000.
4. Dividends paid amounted to ‚¬10,000.
5. Depreciation recorded for the year was ‚¬28,000.
Instructions
Prepare a statement of cash flows for the year 2019 using the indirect method.