Income Statement for year ended 30 April 2021 000 Sales Cost of sales 465 Staff costs 528 Depreciation 729 Loss on disposal of non-current assets 96 Operating profit Interest expense Profit before tax Taxation Profit after Tax Statement of Financial Position as at 30 April 2021 2021 000 Assets Non-current assets at cost Less: Accumulated Depreciation 7,533 Current Assets Inventory Trade receivables Cash Total Assets Equity & Liabilities 000 9,333 (1.800) I 156 438 675 1,269 8,802 000 4,095 1,818 2,277 144 2,133 435 1,698 2020 000 9,633 (1.296) 129 351 300 000 8,337 780 9.117 Equity Ordinary share capital Share Premium Retained Earnings Liabilities Non-current liabilities Long term loans 2,940 Current Liabilities Trade Payables 66 45 Taxation 645 540 585 Total Equity and Liabilities 8,802 9,117 Notes: During the year, the company bought new plant for 495,000. Required: Prepare a statement of cash flows for the year to 30 April 2021 using the indirect method in accordance with IAS 7. 2,250 2,100 231 180 4,560 7,041 3,312 1,050 711 5,592