5) One way cellular accountants have assembled the following data for the year ended September 30,2018: OMR Depreciation on Building 8,000 Sale of Building 60,000 Depreciation on Vehicle 10,000 Cash receipt from sale of Land 8,000 Notes payable increase 2,000 Dividend issued 9,000 Cash receipt from issuance stock 11,000 Sundry creditors increase 4,000 Net income 100,000 Purchased new buidling 20,000 Accounts payable increase 6,000 Cash decrease 4,000 Land decrease 8,000 Plant and equipment decrease 2,000 Prepare one way cellular statement of cash flow using the indirect method for the year ended December 31, 2018. Assume beginning and ending cash are OMR 40,000 and OMR 80,000 respectively