Prepare a Cash Flow Statement for Bebedou Co for the year ended 31 December 2021 using the indirect method in accordance with IAS 7.

Below are the Statement of Financial Position for Bebedou Co at 31 December 2020 and 31 December 2021 and the Statement of Comprehensive Income for the year ended 31 December 2021. Statement of Comprehensive Income for the year ended 31 December 2021 Statements of Financial Position at 31 December 2021 Notes: (1) Deferred development expenditure amortised during 2021 was $25,000. (2) Additions to property, plant and equipment totalling $167,000 were made. Proceeds from the sale of equipment were $58,000, giving rise to a profit of $7,000. No other items of property, plant and equipment were disposed of during the year. (3) Finance costs represent interest paid on the new 6\% debentures issued on 1 January 2021. (4) Current asset investments represent treasury bills acquired. The company deems these to represent cash equivalents. (5) Dividends paid during the year amounted to $65,000