Fenny Ltd.s comparative statements of financial position and statement of profit or loss and other comprehensive income for the year ended 30 June 2017 are shown below:

Fenny Ltd
Comparative Statement of Financial Position as of 30 June 2017
	30-Jun-17		30-Jun-16
	$		$
Cash at Bank		100 800		67 800
Accounts Receivable	49 300		37 800
Allowance for Doubtful Debts	-2 500	46 800	-1 900	35 900
Inventories		94 200		96 600
Interest Receivable		1 600		1 800
Prepaid Expenses		10 800		4 200
CURRENT ASSETS		254 200		206 300
Land at cost		70 000		70 000
Equipment at cost	180 000		154 800
Accumulated depreciation Equipment	-57 900	122 100	-69 600	85 200
Building at cost	360 000		240 000
Accumulated depreciation- building	-104 400	255 600	-94 500	145 500
Long term Investments		35 600		67 800
NON-CURRENT ASSETS		483 300		368 500
TOTAL ASSETS		737 500		574 800
Accounts payable		100 520		93 960
Accrued Expenses		9 780		8 340
Interest Payable		4 000		3 000
Dividend Payable		34 800		32 000
Current tax liability		14 400		15 000
CURRENT LIABILITIES		163 500		152 300
Mortgage Loan		40 000		-
Debentures		193 000		170 000
NON-CURRENT LIABILITIES		233 000		170 000
TOTAL LIABILITIES		396 500		322 300
NET ASSETS		341 000		252 500
Share capital		295 440		184 900
Retained earnings		45 560		67 600
TOTAL EQUITY		341 000		252 500

Statement of Profit or Loss and Other Comprehensive Income
for the year ended 30 June 2017
INCOME
Sales		$1 386 000
Interest Income		4 360
Dividend Income		7 200
Discount Received		2 100
Gain on Sale of Long Term Investments		22 600
		1 422 260
Less: EXPENSES
Cost of Sales	932 000
Bad Debts Expense	2 800
Loss on Sale of Equipment	1 600
Discount Allowed	950
Depreciation Expense - Buildings	9 900
Depreciation Expense - Equipment	10 500
Interest Expense	18 400
Other Expenses	418 950	1 395 100
Profit before tax		27 160
Less: Income Tax Expense		14 400
PROFIT AFTER TAX		$12 760

Additional Information

• New equipment was purchased at a cost of $67 400 paid in cash.
• Equipment that had cost $42 200 and had a carrying amount of $20 000 was sold for cash.
• Additions to the buildings were paid in cash $80 000 and the balance was funded by a mortgage loan.
• Debentures were issued for cash.
• Long Term Investments with a carrying amount of $32 200 were sold for cash at a profit of $22 600.
• Dividends were paid during the year in cash.
• Shares were issued for cash.

Hi there can you help me with the calculation

Required:

From the data presented above, prepare the statement of cash flows for the year ended 30 June 2017, using the direct method.