comparative statement of financial position of Aqua Ltd is presented below 30 June 2018 30 June 2019 Trade receivables Inventories Land (at valuation) Plant Accumulated depreciation $120000 184000 100000 50000 460000 (90000) $824000 S 218000 204000 160000 62000 520000 $1 044000 S 155000 16000 43000 34000 42000 60000 105000 39000 380000 20000 150000 $150000 12000 45000 30000 38000 Accounts payable Accrued interest ther accrued liabilities Current tax payable Provision for employee benefits Dividend payable Borrowings Deferred tax liability Share capital Revaluation surplus Retained earnings 95000 58000 350000 12000 34000 $824000 $1 044000 AQUA LTD Statement of profit or loss and other comprehensive income for the year ended 30 June 2019 $3580000 (2864 000) 716000 16 000 4000 Cost of sales Gross proft Gain on sale of plant Dividend income Distribution costs Administrative costs Interest expense Other costs (185000) (160000) (8000) (40000) 343000 (103000) 240000 Profit before tax Income tax expense Profit for the year Other comprehensive income Gain on asset revaluation (net of tax) 8000 Total comprehensive income $ 248000 dditional information The increase to the revaluation surplus is net of deferred tax of $4000 Plant with a carrying amount of S60000 (cost $85 000, accumulated depreciation S25 000) was sold for $76 000 Accounts payable at 30 June 2019 include $22000 in respect of plant acquisition:s There were borrowing repayments of $30000 during the year The increase in share capital of $30000 arose from the company's dividend reinvestment scheme Dividends declared out of profits for the year were: interim dividend $64 000, final dividend $60000 equired sing the direct method of presenting cash flows from operating activities, prepare a statement f cash flows in accordance with AASB 107/IAS 7 for the year ended 30 June 2019