Heroes Ltds Statement of profit or loss for the year ended 30 June 2018 and Statements of financial position as at 30 June 2017 and 2018 were as follows:

Statement of profit or loss for the year ended 30 june 2018

	$000
Revenue	2903
Cost of Sales	(2165)
Gross Profit	738
Finance Income	21
	759
Distribution Costs	(61)
Amortisation Of Brand	(44)
Administrative Expenses	(390)
Finance Costs	(117)
Profit before Tax	147
Income tax expense	(19)
Profit for the year	128

Statement of financial position as at 30June

	2018	2017
	$000	$000
Non Current Assets
Property plant and equipment	2076	2373
Intangibles assets-Brand	300	200
Investments	-	15
	2376	2588
Current Assets
Inventory	491	463
Trade Receivables	921	840
Short term investment- T Bills	175	44
Cash at bank	16	37
	1603	1384
Total assets	3979	3972
Equity and liabilities
Equity
Share Capital	510	380
Share Premium	18	10
Revaluation Surplus	25	15
Retained earnings	408	368
	961	773
Non current liabilities
Long terms loans	2124	2212
Current Liabilities
Trade Payables	676	656
Interest Payable	7	9
Bank Overdraft	-	117
Other bank borrowings	193	193
Income tax liability	18	12
	894	987
Total equity and liabilities	3979	3972

The following supporting information is available:

(i) Details relating to the non-current assets are:

	2018	2017
	$000	$000
Cost	2676	2673
Accumulated Deprecation	600	300

During 2018, items of plant and equipment having a net book value of $ 45,000 (originally cost $ 80,000) were disposed of, resulting in a loss of $ 13,000.

The revaluation reserve is due to the revaluation of a property..

(ii) A new brand (non-current assets) was acquired during the year.

(iii) The investment (non-current assets) was sold for $ 20,000 and the profit was recorded in the statement of profit or loss.

(iv) 4,000 shares were issued on 31 March 2018 and were fully paid.

(v) Dividend amounting to $ 88,000 was paid on 30 June 2018.

(vi) Investments in the T-Bills are considered highly liquid with a maturity of less than three months

(vii) The company received a new long-term loan during the year amounting to $ 105,000.

REQUIRED

Using the information provided, prepare a statement of cash flows for Heroes Ltd for the year ended 30 June 2018 in accordance to IAS 7 Statement of cash flows, using the indirect method.