53. Income statement for the year ended 31 December 2017 Turnaver 400 Cost of sales (175) Gross profit 225 Profit on sale of non-current asset 80 Expenses (35 Depreciation (40 Net profit 230 Statement of financial position as at 31 December nventories recelvables-current liabilitles 2016 2017 50 65 What figure would appear in the cash flow statement of Barbara Ltd for the year ended 31 December 2017 in respect of cash generated from operations