Direct plc provided the following information from its records for the year ended 30 September 20X9:

Required:
Using the direct method of presentation, prepare the cash flows from the operating activities section of the Statement of cash flows for the year ended 30 September20X9.

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Sales Cost of goods sold Other expenses Rent expense Dividends Amortisation expense PPE Advertising expense Gain on sale of equipment Interest expense 316,000 I 10400 72,000 14400 0,000 8,000 4,800 2520 320 20X9 Accounts receivable Unearned revenue Inventory 20X8 3,200 5,200 9,600 8,400 19,200 400 8,000 Prepaid advertising Accounts payable 1,200 8,80 Rent payable 0 ,200 Interest payable 40