Question 4 Beaumont Ltd's statement of financial position as at 31 March 2020 (with comparative figures for 2019) and the statement of comprehensive income for the year to 31 March 2020 are shown below. Statement of financial position at 31 March 2020 2020 000 2019 000 Assets Non-current assets Property, plant and equipment Investments 1,220 625 1,845 1,175 625 1,800 Current assets Inventories Trade receivables Cash at bank 578 350 530 393 38 965 2,810 923 2.723 Equity Share capital Share premium account Retained earnings 550 175 1,328 2,053 500 150 1,113 1,763 Liabilities Non-current liabilities Long term loans 225 325 440 Current liabilities Trade payables Accrued interest payable Taxation Bank overdraft 455 8 70 138 58 533 2,810 635 2.723 Statement of comprehensive income for the year to 31 March 2020 000 Sales 1,880 Cost of sales (968) Gross profit 913 Administrative and selling expenses (563) Interest payable (45) Dividends received 55 Profit before tax 360 Taxation (70) Profit after tax 290 The following information is also available: (a) Administrative and selling expenses include employee salaries of 370,000 and equipment depreciation of 175,000. (b) There were no non-current asset disposals during the year to 31 March 2020. (c) A dividend of 75,000 was paid in June 2019. Required: Prepare the company's statement of cash flows for the year to 31 March 2020 (using the indirect method). (20 marks)