Rover plc's Income Statement for the year ended 31 December 2020 and the Statements of Financial Position as at 31 December 2019 and 2020 are as follows: Income Statement for the year ended 31st December 2020- m Revenue 2,280- Cost of sales (1,000) Gross profit Administrative expenses (938) Operating profit 342 Net interest payable (27) Profit on ordinary activities before taxation 315 Taxation (140) Profit on ordinary activities after taxation 1,280 175 Statement of Financial Position as at 31 December 2019 and 2020- 2019 m 2020 m Non-current assets Lande Plant and equipment 1,500 810 1,900 740 2640 2310 Current assets Inventoriese Trade receivables Cash and Cash equivalents 2752 100 4502 2502 118 8182 3,458 375 2,685 Total assets Shareholders equity and liabilities Capital and reserves Called up share capital Share premium account Retained earnings 1,4002 2002 828 2,428 1,600 300 958 2,858 300 Non-current liabilities Borrowings Current liabilities Overdrafte Trade payables Tax payable e 322 1702 552 2572 2,685 2304 70 300 3,458 During 2020, the business spent 650m on additional non-current assets. There were no other non-current assets acquisitions or disposals. A dividend of 45m was paid on ordinary shares during the year. Required (a) Prepare a cash flow statement for Rover plc for the year ended 31 December 2020. (b) Make any relevant comments about Rover ple's cash flow statement which you feel should be drawn to the attention of its management