Given below are the group financial statements of Blue Stone PLC. Group statement of financial position as at 31" Dec SIn '000' Assets: 2020 2019 Non-current assets: PPE Goodwill Investment in associates 20,940 15,000 14,208 14,760 2,400 2,280 Current assets: Inventories 6,360 6,960 Receivables 5,472 4,680 Cash and cash equivalents 2,280 2,760 Total Assets 51,660 46,440 Equity and liabilities Equity Share capital 20,400 18,000 Retained earnings 12,720 10,800 Non-controlling interest 6,900 6,480 Non-current liabilities Long-term borrowings 3,600 2,400 Deferred tax 2,640 2,280 Current liabilities Trade payable 3,600 5,160 Current tax payable 1,800 1.320 51,660 46,440 Total of Equity and Liabilities Blue Stone Plc group statement of profit or loss for the year-ended 31 December 2020 Revenue Cost of sales Gross profit Distribution costs Administrative expenses Profit before interest and tax Finance costs Share of profit of associate Profit before tax Taxation Profit for the year $ In '000' 21180 (14220) 6960 (1200) (1080) 4680 (660) 480 4500 (1140) 3360 Additional information: 1. Blue Stone Plc owns 20% of an associate. Share of associates profit was $ 480,000. 2. Depreciation for the year ended 31" Dec 2020 was $ 1,560,000. 3. During the financial year ended 31 Dec 2020 Blue Stone Ple purchased equipment for $7,504,000. 4. Impairment on goodwill $80,000 5. During the financial year ended 31" Dec 2020 Blue Stone Plc disposed some of its old equipment with for $ 160,000 and the profit on disposal of equipment was 84,000 6. On 1 Jan 2020, Blue Stone Plc. acquired all of the share capital of Apple CO. for S 300,000. The fair value of the identifiable net assets and liabilities at the date of acquisition that have been reflected in the year-end balances of the Blue Stone Group are as follows: Property, plant and equipment Inventory Receivables Cash and cash equivalents Payables S In '000' 156 240 180 36 (108) You are required to: A. Calculate Working capital movement during the year ended 31 Dec 2020. B. Calculate tax paid during the year ended 31 Dec 2020. C. Calculate Cash generated from operating activities to be shown in group cash flow statement of Blue Stone Plc for the year ended 31 Dec 2020. D. IAS 7 Statement of Cash Flows requires an entity to present a statement of cash flows as an integral part of its primary financial statements. Discuss the items to be included in investing and financing activities with examples