Prepare cash flow statement for business in 2001.

cash durin ed 31 December 2001. Required: Prepare the cash flow statement for Torrent plc for the ember 2000 and 2001 6.4 Cheng plc's profit and loss accounts for the years ended 3 and balance sheets as at 31 December 2000 and 2001 are as foll Profit and loss account 2001 Em 2000 Em 207 (101) 106 Turnover Cost of sales Gross profit 153 (76) Distribution costs Administrative expenses (22) (26) 58 Other operating income 62 Interest receivable and similar income Interest payable and similar charges 60 (16) 44 _30 74 (18) 56 a la fel: 08296 Tax on profit or loss on ordinary activities Profit on ordinary activities after taxation Retained profit brought forward from last year Dividends on ordinary shares (paid and proposed) Retained profit carried forward Balance sheet as at 31 December 2000 and 2001 2000 Fixed assets m Tangible assets: Land and buildings Plant and machinery 110 62 172 130 Current assets Stocks Debtors Cash at bank and in hand 24 26 19 69 Creditors: amounts falling due within one year Bank overdraft Trade creditors Corporation tax Dividend proposed Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year Debenture loans (10%) Capital and reserves Called-up ordinary share capital Profit and loss account 100 56 156 Included in 'cost of sales', 'distribution costs' and 'administration expenses', deprecia ation was as follows: Land and buildings Plant and machinery 2000 m 6 2001 m 10 12 10 There were no fixed-asset disposals in either year. In both years, an interim dividend was paid in the year in whose profit and loss account it was shown, and a final divi- dend was paid just after the end of the year concerned. Required: Prepare a cash flow statement for the business for 2001