10 The following information has been extracted from the consolidated financial statements of P for the year ended 31 December 2017 The group has neither purchased nor disposed of any investment during this period. Group statement of profit or loss $ 000 Group operating profit 1,468 Share of associate's profit after tax 136 1,604 Tax on profit on ordinary activities: Income taxes: group (648) Profit on ordinary activities after tax 956 Group statement of financial position at 31 December 2017 $000 2016 $ 000 Investments in associates Share of net assets 932 912 Required (a) What figure should appear in the group statement of cash flows for the year to 31 December 2017 for the associate? (b) Under which heading would you expect this figure to appear in the group statement of cash flows