ABC Plc Income Statement for the Year Ended May 31, 2021 Sales Revenue Less Cost of Goods Sold Gross Profit AED1,615,000 731,000 884,000 Expenses: Depreciation Expense 34,000 Salaries and Wages Expense 391,000 Interest Expense 34,000 Loss on Sale of Equipment 17,000 Income Before Taxes 408,000 Less Income Tax Expense Net Income 110,500 AED 297,500 Additional Information: During the year, ABC sold equipment with an original cost of AED153,000 and accumulated depreciation of AED119,000 and purchased new equipment for AED272,000. Payment of dividends was AED136,000. REQUIRED: Prepare a statement of cash flows for the year ending May 31, 2021