Need the answer to this along with explanation for my assignment

Q Search the web... fa D Cash flow statement indirect method exercise [Compatibility Mode] - Microsoft Excel X Home Insert Page Layout Formulas Data Review View X Go Cut AutoSum - Aria - 11 . A Wrap Text General Normal Bad Good En Copy Fill Paste Format Painter BIU-BLA Merge & Center . 9 - % , Conditional Format as Neutral Calculation Check Cell Insert Delete Format Sort & Find & Formatting * Table 2 Clear Filter * Select Clipboard Font Alignment Number Styles Cells Editing A22 A B C D E F G H J K L M N 1 Exercise Pusara on cash flow statement 2 Adapted from Accounting an introduction, Eddie Mc Laney, Peter Atrill 3 4 Assignment : 5 Prepare the 20X8 cash flow statement of Pusara using the indirect method 6 Pusara P&L for the year ended 30 September 20X8 Pusara Balance sheets as at 30 September 20X7 and 20X8 (in EM) 8 EM Assets 20X7 20X8 Equity & Liabilities 20X 20X8 9 Sales 976 Land 250 250 Share capita 250 300 10 COGS -449 Plant and Machinery 200 235 Retained earnings 22 12 11 Gross profit 527 Financial assets 200 200 Net profit 40 323 12 Non-current assets 650 685 Equity 312 635 13 Selling & administrative expenses -121 14 Operating profit 406 Inventories 81 54 Bank borrowings 250 220 15 Accounts receivable 134 140 16 Dividends from affiliated companies 67 Current assets 215 194 Accounts payable 185 200 17 Interests due -45 18 Profit before tax 428 Cash 176 Bank overdraft 118 19 20 Income Tax -105 Total assets 865 1055 Total equity & liabilities 865 1055 21 Net profit 323 22 Notes : 23 Between October 20X7 and September 20X8, the business spent EM 135 on additional plant and machinery. 24 There were no other non-current asset acquisitions or disposals. 25 The dividends received and the interest expense for the year were equal to the cash inflow and outflow respectively. 26 27 28 29 30 31 14 4 Data Template Ready # 100% + 06:36 O Type here to search e s m N 9 ~ 4 0 01) ENG 11-10-2019Q Search the web... fa D Cash flow statement indirect method exercise (1) [Compatibility Mode] - Microsoft Excel X Home Insert Page Layout Formulas Data Review View X Cut Arial 10 A Wrap Text General Normal Bad Good AutoSum - Copy Fill Paste Format Painter BIUBLA Merge & Center . 9 - % , Conditional Format as Neutral Calculation Check Cell Insert Delete Format Sort & Find & Formatting * Table 41 4 2 Clear Filter * Select Clipboard Font Alignment Number Styles Cells Editing F30 A B C D E F G H J K L M N O P Pusara - cash flow statement for 20X8 EM UI A Opening cash balance 6 Cash from operating activities 8 9 10 11 12 13 14 15 Net cash from operating activities 16 17 Cash from investing activities 18 19 20 21 22 Net cash from investing activities 23 24 Cash from financing activities 25 26 27 28 29 30 Net cash from financing activities 31 32 Total net cash flows Data Template Ready # 100% + O Q X ENG 06:52 O Type here to search 11-10-2019