PART B: Beckford Ltd is a large Irish manufacturing company with a financial year end of 30 September each year. You are a financial accountant working in the finance team in Beckford Ltd and your manager has asked you to prepare some analysis on the cash flows of Beckford Ltd. Below is the draft Statement of Profit or Loss and Other Comprehensive Income, Statement of Changes in Equity, and the Statement of Financial Position of Beckford Ltd. Statement of Profit or Loss and Other Comprehensive Income for the Year Ended 30 Sentember 2021 Statement of Changes in Equity for the Year Ended 30 September 2021 Statement of Financial Position as at 30 September Additional Notes: 1. The depreciation charge for the year ended 30 September 2021 was 486,000. 2. The amortisation of government grants to the Statement of Profit or Loss for the same period was 160,000. 3. During the financial year, Land which had originally cost 680,000 was sold for 1,600,000. The transaction was recorded in the accounts and the profit on disposal in included in the Statement of Profit or Loss. The remaining land was subsequently revalued by the directors of Beckford Ltd. 4. Beckford Ltd acquired plant and equipment through a leasing contract to the value of 1,600,000. The right to use asset is included in property, plant and equipment and the depreciation figure includes depreciation on these leased assets. Requirement: a) Prepare a Statement of Cash Flows for Beckford Ltd for the year ended 30 September 2021 in accordance with the requirements of International Accounting Standard 7, Statement of Cash Flows