A summarised comparative statement of financial position of CSL Ltd is presented below.

	30-Jun-21	30-Jun-20
Cash	$132,000	$90,000
Trade Receivable	$97,000	$135,000
Inventories	$87,000	$93,000
Prepayments	$15,000	$18,000
Land	$135,000	$135,000
Plant	$570,000	$450,000
Accumulated Depreciation	($105,000)	($85,000)
	$931,500	$835,500
Trade Payable	$67,500	$78,000
Long-term Borrowings	$255,000	$300,000
Share Capital	$420,000	$345,000
Retained Earnings	$189,000	$112,500
	$621,000	$835,500

Additional information

• There were no disposals of land or plant during the year.
• A $100,000 borrowing was settled through the issue of ordinary shares. There were no other repayments of borrowings.
• Profit for the year was $90,000, interest expense was $40,000, and income tax paid was $25,000. There were no items of other comprehensive income.
• A $13,500 dividend was paid during the year.
• Sales revenue for the year was $900,000. There was no other revenue.

Required

Prepare the operating activities section of the statement of cash flows using the indirect method of presentation for the year ended 30 June 2021.