A summarised comparative statement of financial position of Findlay Ltd is presented below. 30 June 2021 30 June 2022 Cash Trade receivables Inventories Prepayments Land Plant Accumulated depreciation $ 40 000 130 000 116 000 20 000 160 000 540 000 (120 000) $ 906 000 $ 90 000 320 000 400 000 96 000 $ 906 000 $ 182 000 180 000 124 000 24 000 180 000 640 000 (184000) $1 146 000 $ 96 000 400 000 460 000 190 000 $1146 000 Accounts payable Borrowings Share capital Retained earnings Additional information There were no disposals of land or plant during the year. A $60 000 borrowing was settled through the issue of ordinary shares. There were no other repayments of borrowings. Profit for the year was $240 000, interest expense was $28 000, and income tax expense was $82 000. There were no items of other comprehensive income. A $146 000 dividend was paid during the year. Sales revenue for the year was $600 000. There was no other revenue. Required 2. Prepare the operating section of the statement of cash flows using the direct method