Champion Ltd has a profit before tax of 40,000 for the year, and finance costs are 5,000. The statement of comprehensive income and the statement of financial position show the following: Depreciation charge: 15,000 Decrease in inventories: 4,000 Increase in trade and other receivables: 6,000 Decrease in trade and other payables: 3,000 What is the cash generated by operations for the year