10. Below are the Statements of Financial Position of Bestia. Limited at 31st December 2019 & 2018, followed by additional information also applying to that company. 2019 000 2018 000 Statements of Financial Position at 31 December: Non-current assets Plant and equipment Less: accumulated depreciation 000 2,032 (622) 000 1,700 (561) 1,410 1,139 Motor vehicles Less: accumulated depreciation 223 (132) 210 (67) 91 1,501 143 1,282 Current assets Inventory Accounts receivable Cash 554 508 373 1,435 504 466 102 -1,072 Current liabilities Accounts payable Accruals Tax payable 304 6 215 525 362 10 141 513 Net assets 2,411 1,841 Equity Ordinary share capital (1 nominal value) Share premium Retained profits Total equity 320 480 1611 2,411 200 300 1,341 1,841 Additional Information i) ii) iii) iv) v) The taxation charge for the year amounts to 266,000. A final dividend is proposed for 2019 of 61,000 (2018: 53,000) There was an interim dividend of 32,000 (2018: 27,000) There company spent 400,000 on new plant during the year. There was a loss of 2,000 on the sale of equipment with a net book value of 24,000. There were no other sales of non-current assets. Interest of 1,000 was paid during the year on a short term loan. vi) Required Prepare a statement of cash flows for Restio. Ltd for the year ended 31st December 2019. You should use the indirect method, following the IAS 7 format. (14 marks)