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175 673 The statements of financial position of Rapier at 30 September 2019 and 30 September 2018 are given below: 2019 2018 S000 5000 5000 $000 Non-current assets (see note 1) Cost/valuation 730 600 Aggregate depreciation 240 220 490 380 Current assets Inventory 90 81 Accounts receivable 86 90 Cash 7 4 183 Total assets 555 Equity and liabilities Share capital Ordinary shares of $1 each 200 150 Reserves Share premium account 80 50 Revaluation surplus 50 Retained earnings 203 176 533 376 Non-current liabilities 10% loan (see note 2) 50 100 Current liabilities Trade accounts payable 50 48 Bank overdraft 18 13 Final dividends payable 22 18 90 79 Total equity and liabilities 673 555 Notes: (1) During the year land was revalued. Also, non-current assets which had cost $100,000, and which had a carrying amount at 30 September 2018 of $20,000, were sold for $25,000 (2) Interest is due half yearly on 31 March and 30 September and was paid on the due dates. $50,000 of the 10% loan was repaid on 30 September 2019. (3) The increase in share capital took place on 1 January 2019. (4) An interim dividend of 5c per share was paid on 6 May 2019 to holders of all the shares in issue at that date. (5) Profit before taxation for the year is $59,000. Taxation has not been allowed for and is to be ignored in your answer. Required: Prepare a statement of cash flows for the year ended 30 September 2016 using the indirect method