Question 2: The summarised Statements of Financial Position of Riaz for the year ended December 31" " 2015 and 2016 and the comprehensive income statement for the year ended December 31" 2016 are given below Statement of Financial Position as at 31 December 2016 "OMR" 2015 "OMR" 14,000 16,500 17,600 14,000 3,240 7,200 Assets Non-current assets net of depreciation: Premises Plants Vehicles Current Assets Inventory Trade debtors Government securities Cash and bank balances 10,560 7,480 9,533 5,955 81,628 3,600 2,880 8,100 5,640 44,660 43,867 Capital and Liabilities Share capital Profit and loss account Current liabilities Trade creditors Provision for taxation 29,333 5,333 5,661 23,100 9,000 4,800 5,194 Total of capital and liabilities 81.628 44660 Statement of Comprehensive Income for the year ended 31 December 2016 OMR OMR 22,002 Profit before adjustments Depreciation Plants 2,700 Vehicles 1,600 (4,300) (2.000) Foreign currency loss Loss on sale of vehicles (1930) Profit before taxation 13,772 Provision for taxation 19.000) Profit after taxation 4.772 Additional information for during the year 2016 Vehicles of book values OMR 2,920 have been sold for OMR 990 Cash dividends paid OMR 4,444, Required Prepare the Cash Flow Statement for the year ended 31 December 2016, in compliance with " IAS 7 7