5. Below is the income statement and statement of financial position for ABC PLC for 20X7 and 20X8 (all figures in 1000s) 20x720x8 207 101 106 -20 Income statement for the year Revenue less Cost of Sales Gross Profit Distribution expenses Administrative expenses Depreciation land and buildings Depreciation Plant and machinery Other operating income Operating profit Interest payable Profit before taxation Taxation Retained profit for the year -16 44 28 20x7 20x8 Statement of Financial Position Non current assets Land and Buildings Plant and machinery 110 Current assets Inventories Trade receivables Trade receivables Cash at hand and in bank Total assets 205 266 Equity Called up ordinary share capital Share Premium Profit for the year Retained earnings carried forward Non-current liabilities Non current liabilities trade payables interest due Dividends due taxation due 54 205 266 Dividends declared for 20x7 were 12 and 20x8 dividends declared were 18 Required: a) Calculate the cash flow from operating activities (i.e. reconcile operating profit to operating cash flow) for 20X8. b) Calculate the investing cash flow for ABC Ltd for 20X8. c) Calculate the financing cash flow for ABC Ltd for 20X8