Tymen€™s financial statements as at December 31, 2019, appear below (PPE denotes property, plant, and equipment):

Tymen Ltd.
Income Statement
For the Year Ended December 31, 2019
Sales ..................................................................................   $3,218,575
Cost of goods sold ...........................................................    1,649,125
Gross profit .......................................................................    1,569,450
Depreciation of PPE ..........................................................      318,700
Patent impairment ............................................................        40,000
Interest expense€”bonds .................................................       36,000
Interest expense€”finance lease ......................................        4,500
Other expenses ..................................................................    735,750
Operating income ...............................................................   434,500
Investment income€”associate .........................................   288,000
Income before income taxes .............................................   722,500
Income taxes .......................................................................    293,000
Net income .......................................................................... $ 429,500

Additional information:

• Tymen has adopted a policy of classifying cash inflows and outflows from interest and dividends as operating activities.
• Tymen did not elect to designate its at fair value through profit or loss investments as cash equivalents.
• Tymen accounts for its investment in an associate using the equity method.
• The company nets many items to €œOther Expenses€; for example, gains and losses on fixed asset sales.
• During the year Tymen acquired PPE with a fair value of $100,000 under a finance lease.
• 90,000 ordinary shares and 10,000 preferred shares were issued to acquire $110,000 of PPE.
• Tymen successfully defended its right to a patent. Related expenditures totalled $18,000.
• The decrease in the bonds payable account was due to the amortization of the premium.
• Property, plant, and equipment costing $420,000 was sold for $75,000.

Required:
a. Prepare a statement of cash flows for Tymen Ltd. for 2019 using the indirect method.
b. Identify what supplemental disclosure, if any, is required.

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Tymen Ltd. Comparative Balance Sheet As at December 31, 2018 and 2019 2018 2019 $ 91,000 $ 85,000 Cash At fair value through profit or loss investments Accounts receivable (net) 11,000 13,000 374,000 406,000 522,000 Inventory 501,000 Tymen Ltd. Comparative Balance Sheet As at December 31, 2018 and 2019 2019 2018 Property, plant, and equipment (owned and leased) 1,645,000 1,344,000 Less accumulated depreciation (412,000) (389,000) Patent (net) 140,000 162,000 Investment in associate 465,000 312,000 $2,847,000 $2,423,000 Accounts payable $ 74,000 $ 77,000 Income taxes payable 12,000 16,000 Lease payable 93,000 Bonds payable 608,000 625,000 Deferred tax liability 396,000 442,000 Ordinary shares 329,000 239,000 Preferred shares 400,000 380,000 Retained earnings 935,000 644,000 $2,847,000 $2,423,000