Prepare a Statement of Cash Flows for the company in line with IAS7. The following information for the year ended 31 December 2021 belongs to FALCON PLC. Extracts from the statement of profit or loss for the year ended 31 December 2021 E'000 Finance costs (1,200) Profit before tax 45,000 Taxation 13,050 Profit for the year 31,950 Extracts from the Statement of financial position as at 31 December 2021 L'000 E'000 2021 2020 Non-current assets 129,846 79,722 Current assets Inventory Receivables Cash 10,680 19,215 6135 30,025 165,876 28,905 13,626 3189 38.100 125,442 Total assets Current liabilities Bank overdraft Trade payables Taxation 3,690 22,686 9,060 35,436 1287 13,092 8,280 22,659 Non-current liabilities Loan Total Liabilities TOTAL NET ASSETS 24,000 59,436 106,440 30,900 53.559 71,883 Equity Capital and liabilities Ordinary share capital Retained earnings 58,095 48,345 106,440 52,488 19.395 71,883 Additional information: The depreciation expense for the year was E13,974,000 Assets with a carrying value of 5,922,000 were disposed of at a profit of 2, 160,000