Prepare the statement of cash flows for LINKS LTD for the year ending 31st December 2018 as required under IAS 7 using the indirect method.

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Additional Information

1. Freehold property which was valued at 600,000 in 2017 was revalued at 850,000 in 2018

2. Plant and Equipment with an original cost of 180,000 and accumulated depreciation of 120,000 was sold for 50,000

3. Investments costing 150,000 was sold for 240,000

4. There were no dividends paid or proposed in either year

5. Interest paid and payable is 90,000

6. Short term investments were sold at cost which is treated as cash and cash equivalent