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 Revenue m 2,280 Cost of sales Gross profit Operating profit Administrative expenses Net interest payable Profit on ordinary activities before taxation Taxation Profit on ordinary activities after taxation (1,000) 1,280 (938) 342 (27) 315 (140) 175 Non-current assets Land Plant and equipment Current assets Inventories Trade receivables Cash and Cash equivalents Total assets Statement of Financial Position as at 31 December 2019 and 2020 2019 2020 m m 1,500 1,900 810 740 2310 2640 275 450 100 250 118 818 3,458 375 2,685 Shareholders equity and liabilities Capital and reserves < 2 Called up share capital < 1,400 Share premium account 200 1,600 300 Retained earnings 828 958+ 2,428 2,858 Non-current liabilities Borrowings 300 Current liabilities < Overdraft Trade payables < Tax payable 32 170 230 55 70 < 2574 300 2,685 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 31st December 2020. (b) Make any relevant comments about Rover plc's cash flow statement which you feel should be drawn to the attention of its management.