Sampa Ltd has assembled the following data for the year ended 30 June 2019: (a) Payment of cash dividend, $27,600. (b) Depreciation expense, $19,900. (c) Cash balance 30 June 2018 $58 000; 30 June 2019 $226 900. (d) Cash receipt from sale of non-current asset, $160,000. (e) Cash receipt from issue of preference shares, 105,000. (f) Accounts Receivable of $14 000 at 30 June 2018 and $24 000 at 30 June 2019. Sales Revenues were $800 000 for 2019. (g) Accounts Payable of $34,500 at 30 June 2018 and $22,500 at 30 June 2019 and Inventory of $22,500 at 30 June 2018 and $30,000 at 30 June 2019. Cost of sales was $420,000 for 2019. (h) Purchase of non-current assets, $280,000 cash. (i) Amortisation expense, $15,000. (j) Interest expense and payments, $10,000. (k) Payment of salaries, $62,000. (l) Payment of loan payable, $50,000. (m) Bad debt expense, $5,000. (n) Payment of tax to the tax office, $17,000 Required: Prepare Sampa Ltds cash flow statement for the year ended 30 June 2019. Use the direct method for cash flows from operating activities.