The statements of financial position of Flow Ltd for the years ended 31 December 20X5 and 20X6 were as follows:

Note that during the year ended 31 December 20X6:
1 Equipment that had cost 25,500 and with a net book value of 9,375 was sold for 6,225.
2 The company paid a dividend of 45,000.
3 A bonus issue was made at the beginning of the year of 1 bonus share for every 3 shares.
4 A new issue of 150,000 shares was made on 1 July 20X6 at a price of 1.20 for each 1 share.
5 A dividend of 60,000 was declared but no entries had been made in the books of the company.

Required:
Prepare a statement of cash flows for the year ended 31 December 20X6 that complies with IAS7.

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20x5 20x6 Non-current assets Tangible assets PPE at cost 1,743,750 55250 1,192500 619.125 364,625 1,983,750 Current assets Inventory Trade receivables 01,250 252,000 1,545,750 85,500 274500 1,724,625 Capital and reserves Common shares of l each Share premium Retained earnings Current liabilities Trade payables Bank overdraft 900,000 ,350,000 30,000 176,625 387,000 83,750 75,000 1,545,750 159,750 8,250 1,724,625