Balance Sheets for Aurora Ltd as at 30 June 2022 & 30 June 2023 and Income Statement for the year ended 30 June 2023 are provided below:

Aurora Ltd

Balance Sheets as at 30 June

		2023	2022
Assets		$	$
Cash at Bank		53,000	64,000
Accounts Receivable		139,000	121,000
Inventory		41,000	44,000
Prepaid Rent		3,000	4,000
Land		241,000	241,000
Plant and Machinery		414,000	319,000
Less: Accumulated Depreciation		(89,000)	(10,000)
Total Assets		802,000	783,000
Liabilities
Accounts Payable		54,000	55,000
Tax Payable		23,000	16,000
Loan		362,000	536,000
Total Liabilities		439,000	607,000
Shareholders' Equity
Share Capital		240,000	150,000
Retained Earnings		123,000	26,000
Total Shareholders' Equity		363,000	176,000
Total Liabilities and Shareholders' Equity		802,000	783,000

Aurora Ltd

Income Statement for the year ended 30 June 2023

$

Sales

614,000

Less: Cost of Sales

(307,000)

Gross Profit

307,000

Interest Expense

23,000

Rent expense

25,000

Other operating Expenses

96,000

(144,000)

Net Profit before income tax

163,000

Income Tax Expense

(16,000)

Net Profit after Tax

147,000

Additional Information:

1. New machinery was purchased for cash during the year. No sale of machinery during the year ending 30 June 2023.
2. Interim dividends were declared and paid.
3. Other operating Expenses include depreciation expense of $79,000.
4. Additional shares were issued for cash during the year ending 30 June 2023.
5. All sales and purchases are on credit throughout the year ending 30 June 2023.
6. Accounts Payable reflects inventory purchases on credit from suppliers.

REQUIRED:

Prepare ONLY the fully classified finance activity section of the statement of cash flows for Aurora Ltd for the financial year ended 30 June 2023, using the direct method to present cash flows.