question 4a as attached in the word document. thank you in advance.

Comparative statements of financial position and extract of income statement for SMI Supplies Pte Ltd (\"SMI\") are given as follow: Additional information: During the year, an item of PPE which had cost $466,000 and a net book value of $131,000 was sold for $186,000. Required: (a) Prepare a statement of cash flows for SMI for the year ended 31 December 20X3 using the indirect method