Non-Current Assets Property at valuation FYE 2021 FYE 2020 $ 45,000 25,000 Plant and equipment: At cost 46,000 30,000 Accumulated Depreciation (24,000) 15,000 22,000 15,000 67,000 40,000 Current Assets Stock 44,000 Debtors 33,000 Cash and Bank Equity 46,000 17,000 7,000 77,000 144,000 70,000 110,000 Share Capital 25,000 20,000 Share premium 9.000 4,000 Revaluation reserve 8,000 5.000 Retained earnings 16.000 16,000 58,000 45.000 Non-Current Liabilities 10% debentures 20,000 40,000 15% Debentures 40,000 60,000 40,000 Liabilities Creditors 13,000 Dividend 9.000 Bank overdraft 4.000 26,000 144.000 20.000 5.000 25,000 110,000 Additional information: a) Concerning Shares and debentures, all issues and redemptions occurred on 1 January 2021 b) All debenture interest is paid in the accounting year it is charged c) Dividends are declared at the last day of each financial year, being December 31. The dividends are paid in the year after they are declared. The company classifies Dividends Paid under Financing Activities in the Cash Flow Statement. d) There were no disposals of property, plant and equipment in 2021. Required: Prepare the Cash Flow Statement for the year ended 31 December 2021 for Falcon Limited in accordance with IAS 7 Cash Flow Statements using the indirect method