2 TOMAH Limited is a public listed manufacturing company. Its draft summarised financial statements for the year ended 30 September 2018 (and 2017 comparatives) are: Statements of profit or loss and other comprehensive income for the year ended 30 September: 2018 GH'000 2017 GH '000 Revenue Cost of sales Gross profit 44,900 44,000 31,300 29,000 13,600 15,000 Distribution costs (2,400) (2,100) Administrative expenses (7,850) (5,900) Ac Investment properties - rentals received 350 400 - fair value changes (700) 500 Finance costs (600) (600) Profit before taxation 2,400 7,300 Income tax (600) (1,700) 1,800 5,600 Profit for the year Other comprehensive income 1,300 1,000 Da iii) Depreciation of property, plant and equipment during the year was GH1,500,000 An item of plant with a carrying amount of GH2,300,000 was sold for GH1,800,000 during September 2018. Required: Loss on disposal Prepare the statement of cash flows for TOMAH Ltd for the year ended 30 September 2018 in accordance with IAS 7 Statement of Cash Flows using the indirect method. (15 marks) Da iii) Depreciation of property, plant and equipment during the year was GH1,500,000 An item of plant with a carrying amount of GH2,300,000 was sold for GH1,800,000 during September 2018. Required: Loss on disposal Prepare the statement of cash flows for TOMAH Ltd for the year ended 30 September 2018 in accordance with IAS 7 Statement of Cash Flows using the indirect method. (15 marks)