A summarised comparative statement of financial position of Kangaroo Ltd is presented below. 30-Jun-20 30-Jun-19 Cash $80,000 $60,000 Accounts Receivable $65,000 $90,000 Inventories $58,000 $62,000 Prepayments $10,000 $12,000 Land $90,000 $90,000 Plant $380,000 $300,000 Accumulated Depreciation ($70,000) ($57,000) $621,000 $557,000 Accounts Payable $45,000 $52,000 Long-term Borrowings $170,000 $200,000 Share Capital $280,000 $230,000 Retained Earnings $126,000 $75,000 $621,000 $557,000 Additional information There were no disposals of land or plant during the year. A $30,000 borrowing was settled through the issue of ordinary shares. There were no other repayments of borrowings. Profit for the year was $120,000, interest expense was $24,000, and income tax paid was $20,000. There were no items of other comprehensive income. A $49,000 dividend was paid during the year. Sales revenue for the year was $600,000. 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 2020