Following are the accounting statements of Jering Company. Income statement for the year ended 31 March 2021. $ $ Sales 264,520 Cost of Sales Inventory 1 April 2020 18,450 Purchases 178,460 196,910 Inventory 31 March 2021 17,410 179,500 Gross Profit 85,020 Interest 700 Miscellaneous expenses 44,645 Depreciation 10,600 Loss on sale of Machinery 1,350 57,295 Net Profit 27,725 Retained Profit bd 13,650 Retained Profit for the year 41,375 Book Value Statement of Financial Position as at 31 March 2021 Non Current Asset Cost Depreciation Office Building 40,000 7,400 Office Machinery 34,200 19,600 Vehicles 12,250 6,050 86,450 33,050 32,600 14,600 6,200 53,400 Current Asset Inventory Account receivables 17,410 24,530 41.940 95,340 Equities and Liabilities Ordinary Shares RM1 32,000 Retained Earnings 34,175 66,175 Current Liabilities Account Payable 19,065 Bank Overdraft 7600 Accruals 2,500 29,165 95,340 Balance on 1 April 2020 as follows: Account receivables $ 22,670 Account Payables and Accruals $ 23,140. Bank Overdraft $ 11,050 During the year to 31 March 2021 the following transactions took place in addition to the normal trading activities: a) A machine costing $ 6,000 was sold for $ 870. b) A vehicle was purchased for $ 7,500. c) Interim dividend of S7200 was paid during the year. d) A loan of S 20,000 redeemable in 2021 was repaid early by Jering Company. e) No share were issued during the year Required Prepare the Cash Flow Statement for the year ended 31 March 2021 using the MFRS 107 - Cash Flow Statement layout