T. Bone is a sole trader and reports the following for the year ended 30 June 20X1:

1. The 20X0 allowance for irrecoverable receivables was £600.
2. The 20X1 allowance for irrecoverable receivables is £840.
3. The motor van was sold for £2,300.

Required
Prepare the statement of cash flows in accordance with IAS 7 for T. Bone for the year ended 30 June 20X1.

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ASSETS Non-current assets Motor vans Depreciation to date Current assets Inventories T. Bone Statements of financial position as at 30 June 20X1 £ Trade receivables less allowance for irrecoverable receivables Bank Total assets EQUITY AND LIABILITIES Equity Capital Profits Drawings Total equity Non-current liabilities 10% loan Total non-current liabilities 10,500 (4,448) 6,052 16,352 5,250 4,093 25,695 31,747 10,808 28,689 39,497 (24,000) 15,497 6,000 6,000 20X0 £ 14,500 (5,628) 8,872 12,558 6,580 2,358 21,496 30,368 8,799 24,009 32,808 (22,000) 10,808 7,000 7,000