Following are the balance sheets of Vijay & son:

Liabilities 1105 311205 Assets 1105 311205

Creditors 36000 41000 Cash 4000 3600

Loan from Partner - 20000 Debtor 35000 38400

Loan from Bank 30000 25000 Land 25000 22000

Capital 148000 149000 Stock 20000 30000

Building 50000 55000

Machinery 80000 86000

Total 214000 235000 214000 235000

During the year AED. 26,000 paid as dividend. The provision made for depreciation against machinery as on 1.1.05 was AED. 27,000 and on 31.12.05 AED. 36,000. Prepare a cash flow statement.