Question 4 (20 marks) FBE Limited has the following financial statements for the year ended 31 March 2021. Additional Information: a) The following information relates to property, plant and equipment. b) Equipment with an original cost of $756,000 were sold for cash during the current year. The loss of $174,000 has been included in the administrative expenses. c) Depreciation charge for the year amounted to $2,258,000 which has been included in cost of sales. d) Additional shares were issued for cash. e) The only changes affecting retained earnings are net profit and cash dividends paid. f) All purchases and sales of merchandise inventory are on credit. g) Interest paid is classified under operating activities while dividends paid is to be classified under financing activities. Required: In accordance with IAS 7 Statement of Cash Flows, prepare the statement of cash flows for FBE Limited for the year ended 31 March 2021, using indirect method in the operating activities