Prepare a statement of cash flows using Indirect method?

Shahid Limited summarised final accounts are as follows Statements of financial position at 31 December 2014 2015 $000 $000 Non-current assets: Plant and machinery at cost 2,700 3,831 Accumulated depreciation (748) (1.125) Carrying amount 1,952 2.706 Current assets: Inventory 203 843 Receivables 147 184 Bank 51 Total assets 2,353 3,733 Ordinary share capital ($1 shares) 740 940 Share premium account 100 Retained eamings 671 1.034 1,411 2,074 Non-current liabilities: Loans 320 150 Current liabilities: Bank overdraft 766 Trade payables and Accruals 152 141 Current taxation 602 Total equity and liabilities 2,353 3,733 Statement of comprehensive income for year ended 31 December 2015 $ 000 Profit before tax 1,195 Taxation (602) Profit after tax 593 The following information is also available: 1) The only new loan raised during the year was a five-year bank loan amounting to $65,000. 2) Interest charged during the year was $156,000. Interest accrued was $24,000 last year and $54,000 this year. 3) Depreciation charged during the year amounted to $401,000. This does not include any profit or loss on disposal of non-current assets. 4) During the year plant which originally cost $69,000 was disposed of for $41,000. 5) During the year, the company issued 200,000 new shares. 470