Find NET Cash flow from all three activities

. Sales revenue Cost of sales Gross profit Distribution costs Administrative expenses Operating profit Interest received Interest paid Profit before tax Income tax expense Profit for the financial $000 1,700 (900) 800 (50) (120) 630 80 (65) 645 (28) 617 year 20X1 20X0 $m $m Sm Sm $m $m $m 1,580 1,000 Non-current assets Tangible assets Current assets Inventory Receivables Prepaid distribution costs Cash at bank and in hand 250 450 4 220 2,504 130 360 2 144 1,636 Capital and reserves Issued share capital Share premium account Revaluation reserve Accumulated profits 100 49 120 88 203 877 1,288 130 315 594 Non-current liabilities Loans Deferred tax 800 10 700 7 810 707 Non-Current liabilities Loans Deferred tax 800 10 700 7 810 707 Current liabilities Trade payables Accrued administrative expenses Income tax 374 6 310 3 26 22 406 335 1,636 2,504 Additional information (a) The entity sold some tangible non-current assets, which had a net book value of $200 million. The cost of sales figure includes a loss of $10 million on this disposal (b) Cost of sales is arrived at after charging depreciation on the tangible non-current assets of $42 million Dividends paid during the year were $55,000