Optimus Ltd provided you with the following statement of profit and loss and extracts from the financial position.

Statement of profit or loss for the year ended $30$ June $2023$

$$$$000$

Sales $58,445$

Cost of sales $36,305$

Gross profit $22,140$

Add other income

Dividend income $350$

Total operating income $22,490$

Less expenses

Depreciation $(3,625)$

Loss on sale of property, plant and equipment $(5,105)$

Interest expense $(250)$

Salaries $(1,325)$

Other expenses $(425)$

Operating profit $11,760$

Less income tax expenses $(4,000)$

Profit after tax $7,760$

Extracts from the financial position

$2023($$$000)2022($$$000)$

Inventories $6,3454,325$

Trade receivables $8,7355,375$

Trade payables $5,8004,700$

Current taxation $4,1003,800$

Required:

Prepare a statement of the net cash flow from operating activities for the year ended $30$ June $2023$ under the direct

method.