Question 3 Below are the statement of financial position for Saasa Company Limited at 31 December 2015 and 31 December 2016 and the income statement for the year ended 31 December, 2016. Additional information: i. Deferred development expenditure amortized during 2016 was GH25,000. ii. Additions to property, plant and equipment totalling GH167,000 were made. Proceeds from the sale of equipment were GH 58,000, giving rise to a profit of GH7,000. No other items of property, plant and equipment were disposed of during the year. iii. Finance costs represent interest paid on the new 6% debentures (2016-2022) issued on 1 January 2016. iv. Current asset investments represent treasury bills acquired. The company deems these to represent cash equivalents v. Dividends paid during the year amounted to GH665,000. Required: Prepare a statement of cash flow for Saasa Company for the year ended 31 December 2016, using the indirect method in accordance with IAS 7: Statement of Cash Flows