Cabarita Ltd is involved in manufacturing swimming pool accessories. Cabarita Ltds balance sheet as at 30 June 2021 and 30 June 2020 are presented below:

	2021 ($000)	2020 ($000)
Assets
Bank	26	5
Accounts receivable	6	10
Plant and equipment	156	120
Accumulated depreciation plant & equip	(36)	(20)
Inventory	72	52
Total assets	224	167
Liabilities
Accounts payable	5	9
Loans	80	-
Total liabilities	85	9
Net assets	139	158
Equity
Share capital (ordinary shares)	40	20
Retained profits	99	138
Total equity	139	158

The income statement of Cabarita Ltd for the year ended 30 June 2021 was:

		2021 ($000)
Sales Revenue		90
Less: Cost of sales		(40)
Gross profit		50
Operating expenses
Administration expenses		(8)
Depreciation		(16)
Wages		(9)
Rent		(6)
Profit		11

Additional notes:

No items of plant and equipment were sold during the year.

The company borrowed $80,000 during the year, and did not make any loan repayments.

Required:

Using the direct method of presenting cash flows from operating activities, prepare a cash flow statement for the year ended 30 June 2021. Show all workings.