A company's statement of comprehensive income for the year to 31st December 2020 is shown below. The company's statement of financial position as at that date (with comparative figures for 2019) is also shown. Additional information pertaining to adjustments is disclosed as well. Required Prepare the Companies cash flow statement in accordance with IAS 7. Income Statement Sales Cost of Sales Gross Profit Administrative and Selling Expenses Interest Payable Other Income Profit Before Tax Taxation Profit After Tax 000 1,504 (774) 730 (450) (36) 44 288 (56) 232 Statement of Financial Position Assets Non-current assets Property, plant and equipment Investments Current assets Inventories Trade receivables Cash at bank Total Assets Equity Share capital Share premium account Retained earnings Liabilities Non-current liabilities Long-term loans Current liabilities Trade payables Accrued interest payable Taxation Bank overdraft Total Equity & Liabilities 2020 2019 000 000 976 500 1,476 462 280 30 772 2,248 440 140 1,062 1,642 180 364 6 56 0 940 500 1,440 424 314 0 738 2,178 400 120 890 1,410 260 352 0 110 46 768 606 2,248 2,178 Additional Information 1. Administrative expenses included Depreciation of 140,000 2. There were no non current asset disposals during the year 3. The company paid an equity dividend of 60,000 during the year