Prepare a statement of cash flows for Green Guard Limited (operating activities only) for the year ended 31 May 2019 in accordance with IAS 7 Statement of cash flows, using the indirect method.

Bank The following information has been extracted from the draft financial statements of Green Guard. a limited liability company STATEMENTS OF FINANCIAL POSITION AS AT 31 MAY 2019 2018 $600 $ 000 $'000 Non-rants 4 500 2600 Current assets Inventory 580 500 Trade receivables 230 0 170 940 900 Total assets 5,440 3,600 Equdy and me Equity 3.400 2,270 Ordinary share capital 300 150 Share premum 1.052 470 Retained earnings 4.852 2,990 Non-currentibus 10%. Ioan not redeemable 31 May 2019) 0 100 Current bildes Trade payables 450 Taxation 180 145 Bank overcraft 0 510 Total equity and liabilities 5.440 3,500 Additional information: During the year non-current sets with a nat book value of $200,000 were sold for $180,000 During the year dividends paid were $270,000 (c) The statement of profit or loss for the year ended 31 May 2019 shows the following $000 Operating profit 1,042 Interest payable (10) Profit before taxation 1.002 Taxation (180) Profit for financial year 852 (d) Profit before taxation had been arrived at after charging $700.000 for depreciation on non- current assets. )