A summarised comparative statement of financial position of Jonas Hector plc is presented below: 30 June 2017 30 June 2018 CU CU Cash 10,000 84,000 Accounts receivable 60,000 85,000 Inventory 58,000 66,000 Land 107,000 115,000 Plant 280,000 320,000 Accumulated depreciation (30,000) (51,000) 485,000 619,000 Accounts payable 68,000 75,000 Borrowings 160,000 200,000 Interest payable 1,000 4,000 Share capital 200,000 240,000 Retained earnings 35,000 82,000 Income Tax payable 11,000 7,000 Dividends payable 10,000 11,000 485,000 619,000 Additional information: (a) There were no disposals of land or plant during the year, (b) A CU 30,000 borrowing was settled through the issue of ordinary shares. There were no other repayments of borrowings, (c) The Jonas Hector plc repaid payables of CU 4,000 during the year. (d) Profit after tax for the year was CU 150,000, interest expense was CU 17,000, and income tax expense was CU 41,000. There were no items of other comprehensive income. Required: a) Present the cash flow from operating activities using the indirect method in accordance with IAS 7 for the year ended 30 June 2018 (11 points). b) Present the cash flow from financing activities in accordance with IAS 7 for the year ended 30 June 2018 (6 points). c) Present the cash flow from investing activities in accordance with IAS 7 for the year ended 30 June 2018 (3 points)