17. The slatements of financial postion of Atrill L Ld as at 31 March 2021 ad2022 and the income statement for the year ended 31 March 2022 are showm below: The following addifionalal infomation is provided: 1. The company sold equipment during the year which had a nel book value of 200,000. The cost of sales indudes a loss of 10,000 on this disposal. 2. Deprectation of 42,000 is included in the cost of sales. 3. Dividends of 55,000 were paid during the year. Required: (a) Produce a Slatement of cash fow for the year ended 31 December 2022 in accordance with IAS 7. (15 marks) (b) Explain why profits and cash fow from operations are nol always equal. What part do accruals play in this difference