Help me solve using Cashflow Indirect Method

Current Assots Inventones Receivables Short-term investments Cash in hand Total assots Equity and Liabilities Equity Share Capital (N1 ordinary shatos) Share premium account Rovaluation reserve Retained oamings 150 390 50 2 1.222 102 315 948 200 150 60 110 100 150 100 91 260 180 Non-Current Liabilities Long-term loan Current Liabilities 170 Trndo payables Bank overdraft 127 119 Taxation BS 98 Total equity and liabilities 120 1,222 948 The following information is available (a) The proceeds of the sale of non-current asset investments arnaunted to N30,000 (b) Fixtures and fittings, with an original cost of N85,000 and a net book value of N45,000 were sold for N32,000 during the year The following information relates to property, plant and equipment 31/12/20x2 31/12/20x1 N'000 N'000 Cost 720 505 Accumulated depreciation 340 290 Net book Value 380 (d) 50,000 N1 ord tary shares were issued during the year at a premium of 20k por share (a) The short-term investments are highly liquid and are close to maturity Dividends of N80,000 woro paid during the year (0) 305 10.33 Illustration 4 From the financial statements of ALAO PLC set out below, you are required to prepare Satement of cash flow for the year to 31 December 20x2 using the format laid out in SAS No 18 ALAO PLC Income Statement for the Year Ended 31 December 20x2 N'000 Revenue 2,553 Cost of sales (1.814) Gross profit 739 Other income: interest received Distribution costs (125) Administrative expense (264) Finance costs (75) 25 Profit before tax Income tax expense 300 (140) 160 Profit for the year ALAO PLC Statement of Financial Position as At 31 December 20x2 20x1 N'000 N'000 Assets: Non-Current Assets Property, plant and equipment Intangible assets Investments 380 250 305 200 25