10. K. Rosli is a sole trader who prepares financial statements annually to 31 July. His summarised statements of financial position for the last two years are shown below. 2019 2018 Non-current assets Fixtures less depreciation Equipment less depreciation 21,000 13,700 34,700 24,000 12,000 36,000 Current assets Inventory Trade accounts receivable Bank Cash Total assets 35,400 18,200 3,200 1,400 31,250 15,230 2,800 600 58,200 92,900 49,880 85,880 Current liabilities Trade accounts payable Net assets (12,150) 80,750 (16,200) 69,680 Capital Opening balance Add: Net profit for the year Cash introduced 69,680 6,070 10,000 85,750 (5,000) 80, 750 53,380 6,300 20,000 79,680 (10,000) 69,680 Less: Drawings Total capital Additional information: Equipment costing 6,000 was purchased during the year ended 30 June 2019. Required: Prepare a statement of cash flows for the year ended 30 June 2019, using the indirect method. (20 marks)