As at 31 December 20X8 and 31 December 20X9, Oysrid Co had the following summarised figures:

	20X8 $	20X9 $
Revenue	290,000	350,000
Opening stock	47,000	50,000
Purchases	190,000	230,000
Closing stock	(50,000)	(54,000)
Cost of sales	(187,000)	(226,000)
Gross profit	103,000	124,000
Depreciation	(11,000)	(13,000)
Other operating expenses	(35,000)	(48,000)
Operating profit	57,000	63,000
Interest expense	(5,000)	(7,000)
Profit before tax	52,000	56,000
CIT	(10,400)	(11,200)
Profit for the year	41,600	44,800
NCA - cost	52,000	66,000
NCA - accumulated depreciation	(20,000)	(33,000)
Prepayments	3,300	X1
Trade receivables	51,000	45,000
Inventories	50,000	54,000
Cash and cash equivalents	15,000	?
Trade payables	55,000	50,000
Accrued Tax Liability	9,200	8,900
Long term loan	30,000	20,000
Shared capital	35,000	45,000
Shared Premium	10,000	12,000
Retained earnings	12,100	52.600

Required:

1.Give your own X1 then prepare a statement of cash flows for the year ended 31 December 20X9 in accordance with IAS 7

2.What is the amount of cash and cash equivalents at the end of period?