"Firm Ltd prepared a Cash book summary for the year ended 30h June, 2018 as follows:- Sale of goods for cash $305,000 Interest received $62500 Sale of Plant $78000 Dividends received $28,000 Sale of Investment $105,000 Cash purchase $122,000 Dividend payable $25000 Credit Purchase $25000 Bonus share issue from Retained earnings $750000 Wages & Salaries paid $38,600 Income Tax paid $68000 Purchase of motor vehicle $53,500 Sold for $50 000 cash a plant asset with a carrying amount of $20000 Interest paid $63,200 Exchanged 12 500 shares for Plant with a fair value of $125 000 Dividends paid $27500 Repayment of loan $68000 Issued shares $120000 The balance in cash account was as follows $3150 debit Additional information: Delivery expense shown in the income statement is $25,000. At the end of the year the Balance sheet shows prepaid delivery expense of $35,000. There was a prepaid Delivery expense of $15,000 at the beginning of the year. Prepare the statement of Cash flows for the year ended 30" June, 2009."