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Extracts from the consolidated financial statements of the AH Group for the year ended 30 June 20X5 are given below: Note: there were no items

image text in transcribedimage text in transcribedimage text in transcribedimage text in transcribed Extracts from the consolidated financial statements of the AH Group for the year ended 30 June 20X5 are given below: Note: there were no items of other comprehensive income. Notes: 1. Several years ago, AH acquired 80% of the issued equity shares of its subsidiary, BI. On 1 January 20X5,AH acquired 75% of the issued equity shares of CJ in exchange for a fresh issue of 2 million of its own C1 equity shares (issued at a premium of C1 each) and C2 million in cash. The net assets of CJ at the date of acquisition were assessed as having the following fair values: 2. During the year, AH disposed of property, plant and equipment for proceeds of C2,250,000. The carrying value of the asset at the date of disposal was C1,000,000. There were no other disposals of property, plant and equipment. Depreciation of C7,950,000 was charged to the consolidated statement of profit or loss in the year. 3. Goodwill on acquisition relates to the acquisition of two subsidiaries. Entity BI was acquired many years ago, and goodwill relating to this acquisition was calculated on a proportion of net assets basis. Goodwill relating to the acquisition of entity CJ during the year was calculated on the full goodwill basis. On 1 January 20X5 when CJ was acquired, the fair value of the non-controlling interest was C1,750,000. Any impairment of goodwill during the year was accounted for within operating expenses. Required: Prepare the consolidated statement of cash flows on the AH Group for the year ended 30 June 20X5 using the indirect method

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