1) Monisha is a publicly listed company. Details of its financial statements for the year ended 31 December 2023, together with a comparative statement of financial position, are: STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2023 2022 $000 $000 Non-current assets (note (1)) Property, plant and equipment 2 560 1880 Software 270 Investments at fair value through profit and loss 300 250 3 130 2130 Current assets Inventories 960 1020 Trade receivables 540 760 Amounts due from construction contracts 160 110 Bank- 70 1 660 1 960 Total assets 4 790 4 090 Equity and liabilities Equity shares of 25 cents each 1 000 Reserves Share premium (note (iii)) 600 300 170 Revaluation surplus 120 50 Retained earnings 1900 1930 2 320 2 150 Equity and reserves 3 320 2 750 Non-current liabilities 9% loan note 240 Environmental provision 324 Deferred tax 36 50 600 50 Current liabilities Trade payables 700 1110 Bank overdraft 50 80 Current tax payable 120 100 870 1 290 Total equity and liabilities 4 790 4 090 STATEMENT OF PROFIT OR LOSS AND OTHER OCI FOR THE YEAR ENDED 31 DECEMBER 2023 $000 Revenue 2 794 Cost of sales (2 220) Revenue 2 794 Cost of sales (2 220) Gross profit 574 Operating expenses (250) 324 Finance costs (note (1)) (80) Investment income and gain on investments (note (ii)) Profit before tax 284 40 40 Income tax expense (114) Profit for the year 170 Additional information: i) Included in property, plant and equipment is a coal mine and related plant that Monisha Ltd purchased on 1 October 2022. Legislation requires that in ten years' time (the estimated life of the mine ) Monisha Ltd will have to landscape the area affected by the mining. The future cost of this has been estimated and discounted at a rate of 8% to a present value of $300 000. This cost has been included in the carrying amount of the mine and, together with the unwinding of the discount, has also been treated as a provision. The unwinding of the discount is included within finance costs in the statement of profit or loss. Other land was revalued (upward) by $70 000 during the year. Depreciation of property, plant and equipment for the year was $510 000. There were no disposals of property, plant and equipment during the year. The software was purchased on 1 July 2023 for $360 000. ii) The market value of the investments had increased during the year by $30 000. There have been no sales of these investments during the year. iii) On 1 July 2023 there was a bonus (scrip) issue of equity shares of one for every four held utilising the share premium reserve. A further cash share issue was made on 1 September 2023. No shares were redeemed during the year. iv) A dividend of 5 cents per share was paid on 1 October 2023. Required: Prepare a statement of cash flows for Monisha Ltd for the year to 31 December 2023 in accordance with IAS 7 Statement of Cash Flows.