Preparation of a statement of cash flows   LO3, 5 A summarised comparative statement of financial position of Green Ltd is presented below. 30 June 2018 30 June 2019 Cash $ 40 000 $ 55 000 Trade receivables 92 000 140 000 Investments 35 000 30 000 Plant 130 000 180 000 Accumulated depreciation (45 000) (60 000) $252 000 $345 000 Trade accounts payable $ 75 000 $ 95 000 Deferred tax liability 3 000 Share capital 100 000 150 000 Retained earnings 77 000 90 000 Investment revaluation surplus — 7 000 $252 000 $345 000 Additional information • An investment was sold for $15 000. There was no gain or loss accumulated in the investment revaluation reserve in respect of this investment. • There were no disposals of plant. • The profit for the year was $60 000, after income tax expense of $30 000. • A dividend of $47 000 was paid during the year. • The only item of other comprehensive income was a gain on revaluation of financial investments and its associated tax effect. Required Using the indirect method of presenting cash flows from operating activities, prepare a statement of cash flows in accordance with AASB 107/IAS 17 for the year ended 30 June 2019.