The relevant information from the accounts of Dido Ltd for last year is as follows:

$m Sales 500 Cost of sales (300)

Depreciation (34)

Other expenses (44)

Profit for the year 122 At the beginning of the year Inventory 15 Accounts receivable 24 Accounts payable 18 At the end of the year Inventory 17 Accounts receivable 21 Accounts payable 19 1 Prepare a statement of cash flows from operating activities.