Torrent plc’s income statement for the year ended 31 December 2012 and the statements of financial position as at 31 December 2011 and 2012 are as follows:

During 2012, the business spent £67 million on additional plant and machinery. There were no other non-current asset acquisitions or disposals.
There was no share issue for cash during the year. The interest payable expense was equal in amount to the cash outflow. A dividend of £60 million was paid.
Required:
Prepare the statement of cash flows for Torrent plc for the year ended 31 December 2012.

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Income statement for the year ended 31 December 2012 m Revenue Cost of sales Gross profit 623 (353) 270 Distribution expenses Administrative expenses Rental income Operating profit Interest payable (71) (30) 27 196 (26) Profit before taxation 170 Taxation Profit for the year (36) 134