Prepare a cash flow statement from the following information.

Cash and cash equivalents $(1\mathrm{.}4\mathrm{.}2021)90000$

Redemption of preference shares $200000$

Plant and machinery purchased $350000$

Income tax paid $100000$

Increase in current assets $45000$

Increase in current liabilities $15000$

Net profit before WC changes $353000$

Voluntary separation payments $110000$

Land and building sold $150000$

Proposed dividend paid $60000$

$10\%$ Debenture issued $100000$

Interest on debenture paid $18000$

Plant and machinery sold $90000$

Investment sold $50000$

Issues of share capital $100000$