Debs Co balance sheet extract for the year ended 31.12.20X3 20X2 20X3 Current liabilities S'000 S'000 Accrued debenture interest - 15 Interest payable is shown in the income statement of 20X3 as being $30,000. There are no bank loans or overdrafts. Additionally, you are told that a new finance lease agreement was taken out in the year. Total repayments are $5,000, of which $1,500 is interesting only. At present all $5,000 has been debited to the finance lease liability account. 

Required 

Prepare relevant extracts from Debs Co.'s cash flow statement