Balance sheet as at 31 Dec (in '000)
	2019	2018
Non Current Assets
Land at Cost	7000	3600
Plant and Machinery at Cost	12200	11600
Accumulated Depreciation	-7800	-7700
	11400	7500
Current Assets
Inventory	6870	6300
Trade and receivables	4400	3800
Bank	320	1000
	11590	11100
Total Assets	22990	18600
Current Liabilities
Bank Overdraft	3500	3000
Trade and other Payables	2900	3100
Taxation	1640	2300
	8040	8400
Non Current Liabilities
8% Debentures	4000	0
Equity
Ordinary Share Capital	2400	2000
Share Premium	1100	1200
Retained Earnings	7450	7000
	10950	10200
Total Equity and liabilities	22990	18600

Extract of income statement(in 000)
Reevnue	9700
COGS	-1200
Gross profit	8500
Operating expenses	-5750
Operating Profit	2750
Finnace Cost(interest)	-600
Profit before tax	2150
Taxation	-1340
Profit for the period	810

Additional information:

1. Finance costs include overdraft interest of 280,000, which has been fully paid by the end of the year; and debenture interest of 320,000, with half of which accrued.\
2. During the year, plant and equipment that had a cost of 2,400,000 and accumulated depreciation of 1,180,000 was sold for 1,130,000.

Using the Indirect method, prepare the operating activities section of the statement of cash flows of Bristol plc as at 31 December 2019 in consistent with he requirements of International Accounting Standards (IAS 7).