Financial statements of Food and Wine Ltd are presented below.

The notes from the financial statements reveal that there were no disposals of land, plant or machinery. There was a new share offer of $10000. A new loan of $15000 was taken out and an existing loan of $10000 was paid. A dividend of $21000 was paid.

Required
Prepare a statement of cash flows for Food and Wine Ltd for 2020.

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Sales Cost of sales Opening inventory + Inventory purchases - Closing inventory Gross profit Expenses Wages and salaries Interest expense Depreciation expense Other expenses Interest received Profit before tax Tax FOOD AND WINE LTD Statement of profit or loss for the year ended 31 December 2020 Profit after tax Retained earnings 31 December 2019 Dividends paid Retained earnings 31 December 2020 $'000 20 147 167 20 16 789 $'000 272 147 125 S| T| |8 F|୮ ସଂଜ୍ଞ| 40 85 26 60