The following summarised statements of financial position relate to Track Limited:

Additional information:
1 During the year to 30 June 2014, some non-current assets originally costing $£ 25,000$ had been sold for $£ 20,000$ in cash. The accumulated depreciation on these non-current assets at 30 June 2013 amounted to $£ 10,000$. Similarly, some of the investments originally costing $£ 150,000$ had been sold for cash at their book value.
2 The taxation balances disclosed in the above statements of financial position represent the actual amounts agreed with the Revenue and Customs. All taxes were paid on their due dates. Advance corporation tax may be ignored.
3 A dividend of $£ 130,000$ was paid during the year to 30 June 2014 .
4 During the year to 30 June 2014 , the company made a 1 -for-2 rights issue of 250 ordinary $£ 1$ shares at 120 p per share.
\section*{Required: $\square$}
Prepare Track Ltd's statement of cash flows for the year to 30 June 2014 in accordance with the requirements of IAS 7 using the indirect method.

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Statements of Financial Position at 30 June Non-current assets at cost Less Accumulated depreciation Investments at cost Current assets Inventory Accounts receivable Cash and bank Total assets Current liabilities Bank overdraft Accounts payable Taxation Total liabilities Net assets Equity Called-up share capital (1 ordinary shares) Share premium account Retained profits 2014 2013 000 000 650 500 300 200 350 300 50 200 400 500 700 400 1,550 1,350 100 2,250 1,850 2,650 2,350 60 920 800 190 230 1,170 1,030 1,480 1,320 750 500 200 150 530 670 1,480 1,320