(b) Using the following information prepare the statement of cash flows for Culloden Plc using the indirect method for calculating the operating cash flow for the year ended 30th June 2017 \begin{tabular}{|l|r|r|} \hline Culloden Plc & \multicolumn{2}{|c|}{2017} \\ \hline Statement of Financial Position as at 30th June 2017 \\ \hline Assets & & \\ \hline Non-Current Assets & & \\ \hline Land and Buildings & & \\ \hline Cost & 35,800 & \\ \hline Accumulated Depn & 8,500 & \\ \hline & & 27,300 \\ \hline Plant and Machinery & & \\ \hline Cost & 30,000 & \\ \hline Accumulated Depn & 10,000 & \\ \hline & & 20,000 \\ \hline & & 47,300 \\ \hline Current Assets & & \\ \hline Inventory & 4,500 & \\ \hline Trade receivables & 4,500 & \\ \hline Bank & 1,500 & \\ \hline & & 10,500 \\ \hline Total Assets & & 57,800 \\ \hline Current Liabilities & & \\ \hline Trade Payables & & \\ \hline Accruals & 10,050 & \\ \hline Taxation & & \\ \hline & 3500 & \\ \hline Non current liabilities & 22,555 \\ \hline Total Liabilities & 35,245 \\ \hline Net assets & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|r|r|} \hline \multicolumn{2}{|c|}{2016} \\ \hline & \\ \hline & \\ \hline 22,000 & \\ \hline 5,500 & \\ \hline & 16,500 \\ \hline & \\ \hline 25,000 & \\ \hline 8,500 & \\ \hline & 16,500 \\ \hline & 33,000 \\ \hline 2,000 & \\ \hline 3,200 & \\ \hline 8,800 & \\ \hline & 14,000 \\ \hline & 47,000 \\ \hline & \\ \hline 5,200 & \\ \hline 400 & \\ \hline 3,750 & \\ \hline 9,350 & \\ \hline 12,100 & \\ \hline & 21,450 \\ \hline & 25,550 \\ \hline & \\ \hline \end{tabular} Additional Information - There were no sales of Land and Property. - The Company sold Equipment with an original cost of 13,000 and accumulated depreciation of 4,200 for proceeds of 450. - The dividends paid during the year were 5,500. They have been deducted from retained earnings