Omega is a public listed company. Its financial statements for the year ended 30 June 2021 including comparatives are shown below:

Income statements extract for the year ended 30 June 2021

During the year Omega Ltd sold its freehold premises for Rs24m and entered into a sale and lease back agreement. The carrying value of the freehold property and its accumulated depreciation stood at Rs14.8m and Rs2.4m respectively at the date of disposal.

During the year additional plant and equipment acquired under finance lease amounted to Rs3m.

(ii) The revaluation surplus related wholly to the freehold premises disposed during the year.

(iii) Other receivables related to a refund from a supplier for goods damaged in transit which is due to be receivable shortly.

(iv) The 12% debenture matured on 30 June 2021 and a new 7% debenture was issued.

(v) Profit from operations included profit from the sale of freehold premises during the year.

(vi) The finance cost includes finance lease charges.

REQUIRED (a) Prepare a statement of cash flows for Omega ltd for the year ended 30 June 2021 in accordance with IAS 7 Statement of cash flows.

Page 4 of 10 The following additional information is available: (i) Non current asset schedule