BELOW IS AN OUTLINE FOR THE CASH FLOW STATEMENT , PLEASE FOLLOW IT:

Sweet River Ltd Income Statement for the year Ended September 30, 2013 1,950,000 (1,320,000) 630,000 Revenue Cost of sales Gross Profit Operating Expenses Depreciation Loss on Sale of Equipment Income Before Taxation Income Tax Net Income 352,000 36,000 2,000 (390,000) 240,000 (72,000). 168,000 Addition Information: i. In 2013 the company declared and paid a dividend of $64,000 in cash. ii. Long Term loan was issued at face value for $260,000 in cash. iii. Equipment costing $40,000 was sold for $34,000 cash when the book value of the equipment was $36,000. Required: Prepare a Statement of Cash flow for the year ended September 30, 2013. n 1 - Cash flow outline Cash Flow Statement as at December 31, 2011 Operating Activities: Net Profit 000000 Adjustment for: Depreciation 00000 Loss /gain on the sale of fixed asset Increase / decrease in provision 00000000000 Operating CF before changes in working capital 000000 Changes in Working Capital: increase/decrease in debtors 00000 00000 Increase/decrease in inventories Increase /decrease in prepaid exp. 00000 Increase/ decrease in trade creditors 00000 Increase/ decrease income tax payable 00000 00000 Cash flow from Operating Activities 00000 Investing Activities: 00000 Purchase of premises Purchase of machinery 00000 Sale of Equipment 00000 Cash flow from investing Activities 00000 Financing Activities: 00000 00000 00000 Dividend paid ordinary Share Capital issue Cash flow from Financing Activities *Net increase in cash flow Cash at the beginning of the period Cash at the end of the period 00000 00000 000000 *This should equate to the change in cash equivalent