Balance sheets of Rehman and Sons on 1/1/2020 and 31/12/2020 were as follows:

Particulars	Amount ()	Amount ()
	31/12/2019	31/12/2020
Assets
Cash	10,000	7,000
Debtors	30,000	50,000
Stock	35,000	25,000
Machinery	80,000	55,000
Land	40,000	50,000
Building	35,000	60,000
Total assets	2,30,000	2,47,000
Equity and Liabilities
Creditors	40,000	44,000
Mrs Rehmans loan	25,000	0
Loan from bank	40,000	50,000
Capital	1,25,000	1,53,000
Total equity and liabilities	2,30,000	2,47,000

During the year, a machine costing 10,000 (accumulated deprecation 3,000) was sold for 5,000. The provision for depreciation against machinery was 25,000 as on 1/1/2020 and 40,000 as on 31/12/2020. The net profit for the year 2020 amounted to 45,000. Prepare cash flow statement using indirect method.