I need help do cash flow statement.
Below are the statements of financial position of Dickson as at 31 March 20X8 and 31 March 20X7, together with the statement of profit or loss and other comprehensive income for the year ended 31 March 20X8. 20X8 20X7 $ 000 $'000 Non-current assets Property, plant and equipment 925 737 Development expenditure 290 160 1,215 897 Current assets Inventories 360 227 Trade receivables 274 324 Investments 143 46 Cash 29 117 806 714 Total assets 2,021 1.611 Equity Share capital - $1 ordinary shares 500 400 Share premium 350 100 Revaluation surplus 160 60 Retained earnings 229 255 1,239 815 Non-current liabilities 6% debentures 150 100 Finance lease liabilities 100 80 Deferred tax 48 45 298 225 Current liabilities Trade payables 274 352 Finance lease liabilities 17 12 Current tax 56 153 Debenture interest 5 Bank overdraft 132 54 484 571 Total equity and liabilities 2,021 1,611STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME $'000 Revenue 1.476 Cost of sales (962 Gross profit 514 Other expenses (157) Finance costs (15) Profit before tax 342 Income tax expense (162) Profit for the year 180 Other comprehensive income: Gain on revaluation of property, plant and equipment 100 Total comprehensive income for the year 280Notes {i} During 20KB, amorljsation of $60,000 was charged on development projects. {ii} During 20)\"? items of property, plant and equip mentwith a carrying amount of $103,000 were sold for $110,000. Profit on sale was netted off against 'other expenses'. Depreciation charged in the year on property, plant and equipment totalled $51000. Dickson purchased $50,000 of property, plant and equipment by means of nance leases, payments being made in arrears on the last day of each accounting period. {iii} The current asset investments are government bonds and management has decided to class them as cash equivalents. {iv} The new debentures were issued on 1 April 20X?. Finance cost includes debenture interest and finance lease finance charges onfv. {v} During the vear Dickson made a1 for 0 bonus issue= capitalising its retained earnings, followed by a rights issue. Required {a} Prepare a statement of cash flows for Dickson in accordance with [A5 ? using the indirect method