The statements of financial position of A. Vantuira, a sole trader, for two successive years are shown below. You are required to draw up a statement of cash flows for the year ending 31 December 2016 using the IAS 7 layout.

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Statements of Financial Position as at 31 December 2015 2016 f Non-current assets Land and premises (cost 160,000) Plant and equipment (cost 24,000) 140,000 138,000 22,000 (cost 30,000) 162,000 26,000 164,000 Current Assets Inventory 9,000 7,000 Trade accounts receivable 18,000 13,000 Bank 8,000 27,000 28,000 Total assets 189,000 192,000 Current Liabilities Trade accounts payable 21,000 14,000 Bank overdraft 17,000 38,000 14,000 Non-current liabilities Loan (repayable December 2018) 25,000 (38,000) (39,000) 151,000 153,000 Total liabilities Net assets Capital account: Balance at 1 January 137,000 151,000 Add Net profit for the year 42,000 26,000 179,000 177,000 Less Drawings (28,000) (24,000) 151,000 153,000