Imogen plc manufactures cameras and binoculars. It has provided the following information for the year ended 31 March 2021. Income Statement for the year ended 31 March 2021 2019 '000 20,660 '000 Revenue 12,500 Cost of sales (8.200) Gross profit 4,300 Dividends received 210 Profit on disposal of non-current asset 995 Distribution costs (2.770) Administrative expenses (1,803) Profit from operations 932 Finance costs (300) Profit before tax 632 Tax (56) Profit for the year attributable to equity holders 576 Statement of Financial Position at 31 March 2021 2020 '000 Non-current assets: PPE at net book value 16,980 Current Assets: Inventories 5,300 Trade and other receivables 2,828 Cash and cash equivalents 2,462 Total assets 27,570 Equity Ordinary shares (2) 16,000 Share premium 2,460 Revaluation Reserve 300 Retained earnings 6,936 25,696 Non-Current liabilities: Bank Loan (repayable 2025) 1,800 Current liabilities: Trade and other payables 14 Current tax liabilities Bank overdraft 1,874 Total equity and liabilities 27,570 2,100 1,230 23,990 12,000 1,960 8.860 22,820 60 1,074 52 44 1,170 23,990 Additional information: 1) On 1 April 2020, the company made a 1 for 6 bonus issue. This was followed by a 1 for 7 rights issue on 1 September 2020. 2) In February 2021, the company paid a dividend of 6.25p per share. 3) In January 2021, plant and machinery was sold for 4,175,000. There were no other disposals of PPE and there were no additions to PPE. 4) At the year end the company revalued its land and a revaluation reserve was opened to record the increase. Required: The directors are pleased to see that the company income statement for the year shows a profit and the cash balance has increased. They believe this is incredibly positive and have asked you to prepare the following documents: a) A Statement of Cash Flows for the year ended 31 March 2021 in accordance with IAS7. Use the indirect method. [15 marks]