Please show all the workings especially where the net profit before tax will come from

400 The balance sheets and additional information relating to Bear Limited are given below. Bear Limited Balance sheets as at 31 December 2003 2002 $ S Non-curent asses Tangible assets 325 Intangible assets 230 180 Investments 25 630 530 Current assets Inventory 120 104 Accounts receivable 400 295 90-day deposit 50 Cash in hand 10 4 580 403 Total assets 1.210 933 Current liabilities Trade accounts payable 122 108 Bank overdraft 188 185 Taxation 120 110 430 403 Non-current liabilities Long-term loan 100 Deferred tax 80 60 180 60 Total liabilities 610 463 Net assets 600 470 Equity Share capital ($1 ordinary shares.. 200 150 Share premium 160 150 Revaluation reserve 100 90 Retained profits 140 80 600 470 Additional information: (a) During the year interest of $75,000 was paid, and interest of $25,000 was received (b) The following information relates to tangible non-current assets At 31 December 2003 2002 S S 325 Cost 740 615 Accumulated depreciation (340) (290) Net book value 400 (c) The proceeds of the sale of non-current asset investments were $30,000 (d) Plant, with an original cost $90,000 and a net book value of $50,000 was sold for $37,000 (e) Tax paid to revenue and customs during 2003 amounted to $110,000 (1) Dividends of $80,000 were paid during 2003 Required: a) Using the information in the case study above, prepare a statement of cash flows in accordance with IAS 7 Statement of cash flows