Following data relates to GRD Photo Limited. GRD Photo Limited Statement of Financial Position As of December 31 Share Capital and Reserves (Rs.000) (Rs. 000) 2010 2009 Issued, subscribed and paid up capital 255,000 255,000 Retained earnings 62,000 20,000 317,000 275,000 Non-Current Liabilities Bonds payable 72,500 - Current Liabilities Trade payable 28,000 17,000 Provision for taxation 12,000 5,000 40,000 22,000 Total Liabilities and Equity 429,500 297,000 Non-Current Assets Equipment 337,000 215,000 Accumulated Depreciation Equipment (20,000) (40,000) Long-term investments 10,000 55,000 327,000 230,000 Current Assets Inventory 15,000 10,000 Prepaid expenses 12,000 7,000 Trade receivables 58,000 41,000 Cash and bank balances 17,500 9,000 102,500 67,000 Total Assets 429,500 297,000 Additional Information: Long-term investments comprising 'held-to-maturity' securities carried at a cost of Rs.45 million were sold for Rs.36 million during the year. Equipments costing Rs.58 million (carrying value Rs.12 million) were sold for Rs.8 million. Financial charges of Rs.8.7 million were paid during the year. Net profit after tax for the year ended December 31, 2010 was Rs.52 million. Provision for taxation for the year was Rs.28 million. Dividends of Rs.10 million were declared and paid by the company during the year. Required: Prepare Statement of Cash Flows for the year ended December 31, 2010 using indirect method as per the requirements of IAS-7. Necessary workings must be shown.