Bramble Limited, which follows IFRS, has adopted the policy of classifying interest paid as operating activities and dividends paid as financing activities. Condensed financial data for 2020 and 2019 follow (in thousands):

Bramble LIMITED Comparative Statement of Financial Position December 31
	2020	2019
Cash	$ 2,010	$ 1,150
FV-NI investments	1,300	1,420
Accounts receivable	1,860	1,370
Inventory	1,610	1,955
Plant assets	1,935	1,730
Accumulated depreciation	- 1,200	- 1,170
	$ 75,15	$ 64,55
Accounts payable	$ 1,310	$ 970
Accrued liabilities	240	290
Mortgage payable	1,370	1,565
Common shares	2,025	1,730
Retained earnings	2,570	1,900
	$ 75,15	$ 6,455

Bramble LIMITED Income Statement Year Ended December 31, 2020
Sales		$ 6,880
Cost of goods sold		4,700
Gross margin		2,180
Administrative expenses		910
Income from operations		1,270
Other expenses and gains
Interest expense	$ (20)
Gain from disposal of plant assets	260
Gain on disposal of FV-NI investments	(80)	60
Income before tax		1,330
Income tax expense		405
Net income		$ 925

Additional information:

During the year, $70 of common shares were issued in exchange for plant assets. No plant assets were sold in 2020. The FV-NI investments’ carrying amount and market value were the same at December 31, 2020.

1. Prepare a statement of cash flows using the direct method. Show any additional information needs to be disclosed as a note to the statement of cash flows.
2. Does Bramble Limited have any options on how to classify interest and dividends paid on the statement of cash flows?