Prepare Statement of Cash Flows for Financial Accounting question.

Question 1 Comparative statement of financial positions and extract of income statement for DEF Pte Ltd are as follow: DEF Pte Ltd Comparative Statement of financial positions 31 December 20X8 and 20X9 20X9 20X8 $ $ Assets Current Assets Cash Accounts receivable Interest receivable Inventory Non-current Assets Long-term loan receivable Fixed assets, net 17,600 45,500 400 49,300 5,000 44,200 300 78,500 23,000 493,000 10,000 45,800 43,000 22,800 25,600 25,600 24,200 110,000 25,000 350,000 57,200 350,000 Total assets Liabilities and Shareholders' Equity Current Liabilities Accounts payable Salaries payable Others payable Non-current Liabilities Bank loan Shareholders' equity Share capital Retained earnings Total liabilities & Shareholders' Equity DEF Pte Ltd Income Statement (extract) For the year ended 31 December 20X9 $ $ Revenue COGS 511,000 275,100 Gross Profit Other gains/losses Interest revenue Gain on sale of fixed assets Less expenses Salaries expense Depreciation expense Other operating expense Interest expense Total expense Profit before tax Income tax expense 1,000 6,000 67,000 13,000 76,400 4,800 161,200 38,800 Profit after tax Additional information: (i) Acquisition of fixed assets amounted to $200,000 for the year. (ii) The company paid out dividends for the year. Required: Prepare a statement of cash flow for DEF Pte Ltd for the year ended 31 December 20X9 using the indirect method