Jones Limited is a manufacturer of electrical goods. You are a trainee accountant working for Jones Limited. The following statement of comprehensive income and statement of financial position extracts relate to Jones Limited.

Jones Limited
Statement of Comprehensive Income (Extracts) for the Year Ended 31 December 2018
	GHm
Operating profit	752
Finance costs (interest)	(100)
Profit before tax	652
Taxation	(142)
Profit after tax	510
Dividend	(200)
Retained profit	310

Jones Limited
Statements of Financial Position as at 31 December
	2017	2018
	GHm	GHm
Assets
Non-current assets	2,600	3,314
Current assets
Inventory	1,346	1,390
Receivables	218	506
Cash	128	-
	1,692	1,896
Assets	4,292	5,210
Equity and liabilities
Stated capital	200	400
Income surplus	2,492	2,802
	2,692	3,202
Non-current liabilities
Loan note	200	300
Current liabilities
Payables	1,256	1,414
Taxation	144	294
	1,400	1,708
Total equity & liabilities	4,292	5,210

Additional Information:

Depreciation charge for the year	316
Profit on disposal of non-current asset	36
Carrying amount of asset sold	58

Required:

Prepare the statement of cash flows for Jones Limited for the year ended 31 December 2018