Prepare the Statement of Cash Flows in accordance with NZ IAS 7 Statement of Cash Flows, for the year ended 31 March 2023. The INDIRECT method is to be used to report the cash flows from operating activities. Please use the layout given in the question. No other layout should be used. Thank you.

Light Ltd urgently requires a Statepnent of Cash Flows to be prepared for the year ended 31 March 2023 and provided you with the following information. Other information: - During the year ended 31 March 2023 an item of equipment was purchased for $58700 cash. - Dividends paid are to be classified as a cash flow from financing activities, interest income received as a cash flow from operating activities and interest expense paid as a cash flow from financing activities. \begin{tabular}{|l|l|l|} \hline c) Statement of Cash Flows for Light Ltd for the year ended 31 March 2023 \\ \hline Cash flows from operating activities - Indirect method: & & \\ \hline Profit/(Loss) for the year & & \\ \hline Non-cash items: & & \\ \hline & & \\ \hline Deferrals/accruals of past or future operating cash receipts/payments: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Reverse items of income/expense classified as investing/financing cash flows: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Reverse items of income/expense to be shown separately as CFOA: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Cash generated from operations & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Cash flows from investing activities & \\ \hline & \\ \hline & \\ \hline & \\ \hline Net cash (used in)/from investing activities & \\ \hline Cash flows from financing activities & \\ \hline & \\ \hline & \\ \hline & \\ \hline Net cash (used in)/from financing activities & \\ \hline Net increase/(decrease) in cash and cash equivalents & \\ \hline Cash and cash equivalents at beginning of period & \\ \hline Cash and cash equivalents at end of period & 6702 \\ \hline \end{tabular} Light Ltd urgently requires a Statepnent of Cash Flows to be prepared for the year ended 31 March 2023 and provided you with the following information. Other information: - During the year ended 31 March 2023 an item of equipment was purchased for $58700 cash. - Dividends paid are to be classified as a cash flow from financing activities, interest income received as a cash flow from operating activities and interest expense paid as a cash flow from financing activities. \begin{tabular}{|l|l|l|} \hline c) Statement of Cash Flows for Light Ltd for the year ended 31 March 2023 \\ \hline Cash flows from operating activities - Indirect method: & & \\ \hline Profit/(Loss) for the year & & \\ \hline Non-cash items: & & \\ \hline & & \\ \hline Deferrals/accruals of past or future operating cash receipts/payments: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Reverse items of income/expense classified as investing/financing cash flows: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Reverse items of income/expense to be shown separately as CFOA: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Cash generated from operations & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Cash flows from investing activities & \\ \hline & \\ \hline & \\ \hline & \\ \hline Net cash (used in)/from investing activities & \\ \hline Cash flows from financing activities & \\ \hline & \\ \hline & \\ \hline & \\ \hline Net cash (used in)/from financing activities & \\ \hline Net increase/(decrease) in cash and cash equivalents & \\ \hline Cash and cash equivalents at beginning of period & \\ \hline Cash and cash equivalents at end of period & 6702 \\ \hline \end{tabular}