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A- The following are financial position and income statement for ABC Company. Prepare a cash flow statement using the indirect method Statement of Financial Position as at 31 December 2015 (In Jordanian Dinar) Notes 2015 2014 Assets Non current assets Financial assets at fair value through profit or loss 3 1,933 1,933 Current assets Amounts due from related party Receivables and other current assets Cash and cash equivalents Total current assets Total Assets $ 35,867 50,024 44,745 130,636 66,441 9,271 29,361 105,073 107,006 132,569 5 Equity and liabilities Equity Paid-in capital Statutory reserve Retained earnings Total equity 71,348 29,238 25,041 125,627 71,348 26,191 3,769 101,308 Liabilities Payables and other current liabilities Total liabilities Total equity and liabilities TEATRE 5,698 6,942 6,942 5,698 132,569 107,006 Statement of comprehensive income for the year ended 31 December 2015 (In Jordanian Dinar) Notes 2015 2014 Commissions revenues 47,845 36,328 Interest income 4,570 Administrative expenses 7 ( 17,099) ( 5,368) Income for the year before tax 30,746 35,530 Prior years income tax ( 6,149) ( 4,974) Income tax expense 278) ( 1.440) Total comprehensive Income for the year 24,319 29,116 Due to related parties related to financing activity prepare: Cash flow statement