Cash flow statement needs to be prepared (indirect method)

Tennis England Ltd- Annual total sales is 62 million. Opening inventory is 270,000. Closing inventory is $125,000. Variable cost of production is $400,000. Other variable costs are $45,000 Administration Department, 685,000 Sales Department, $65,000 Finance Department. Fixed costs amount to f85,000 per year. Fixed overhead absorbed each year is $70,000 but this is over-absorbed by $20,000. In respect to cash flows the anticipated flows in the year were as follows: Cash generated from operations E245,000, Interest paid $8,000, Tax paid $21,000, Dividends paid $45,000, Purchase of property $55,000, Decrease in long-term borrowings $35,000. Cash and cash equivalents at the start of the year was 120,000 and at the end of the year is $170,000