The following information has been extracted from the draft financial statements of TEX, a manufacturing entity:
TEX - Income statement for the year ended 30
September 2003
September 2003
........................................................................$ 000
Revenue............................................................15 000
Cost of sales...................................................... (9 000)
Gross profit..........................................................6 000
Other operating expenses....................................... (2 300)
........................................................................3 700
Finance cost.......................................................... (124)
Profit before tax....................................................3 576
Income tax expense............................................... (1 040)
Dividends.......................................................... (1 100)
...................................................................... (1 436)
Tex - Balance sheets at 30 September

Notes

(i) Plant disposed of during the year had an original cost of $2 600 000 and accumulated depreciation of $900 000; cash received on disposal was $730 000.
(ii) All additions to non-current assets were purchased for cash,
Required:
Prepare TEX's statement of cash flows and associated notes for the year ended 30 September 2003, in accordance with IAS 7, Statements of Cash Flows.

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2002 $000 $000 $000 $000 2003 Assets Non-current assets Current assets: Inventories Trade receivables Bank 18 160 14 500 1 600 1 500 150 1 100 800 1 200 3 250 21 410 3 100 17 600 Total assets 5000 S000 $000 Equity and liabilities: Capital and reserves; Issued capital Accumulated profits 10 834 5 836 16670 7 815 4 400 12 215 Non-current liabilities: Interest-bearing 1 700 2 900 borrowings Deterred tax 2 300 3 300 Current liabilities: Trade payables Proposed dividend Tax 1 1 040 2 440 21 410 2 085 17 600 Non-current assets: Propert Total $000 $000 $000 At 30 September 2002 Cost Depreciation Net book value At 30 September 2003 Cost Depreciation Net book value 8 400 0800 19 200 3 400 4700 7 100 7 400 14500 1 3400 11 200 13 4600 24 600 1 540 900 6 440 8 500 18 160 9 660