Prepare a statement of cash flows for Harrington Ltd for the year ended 31 December 2013 as required under IAS 7 using the direct method. The income statement, statement of financial position and cash account of Harrington Ltd for the year 2013 are given below:

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Revenue Income Statement for the year ending 31 December 2013 13,000 (6,000) 7,000 4,000 1,200 400 200 (5,800) 1,200 Less Cost of goods sold Less Expenses Wages Other costs Depreciation Interest Profit for the year Note: During the year, dividends of 100 were paid. Statement of Financial Position as at 31 December