4. Data related to ANAND Company in the current year is given below: Plant costing $25000 with accumulated depreciation of $13000 is sold for cash at a loss of $4500. Cash $42500 paid to retire bonds. New equipment $12300 purchased during current year. $16200 dividend paid to stockholders during current year. $523800 received from customers on account of credit sales. $246445 paid to purchase inventory. Operating expenses paid to current year is $132250. Income tax expense is $12060. Cash account balance at the end of previous year is $25736. Required: Prepare a statement of cash flows using the direct method for the current year. [Marking Scheme: 5 marks for cash flow from operating activities, : 5 marks for cash flow from investing activities, 5 marks for cash flow from financing activities and 2 marks for correct ending cash balance (53=15)+2=17 marks]