SHABNUM COSTATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 20X2 $'000 20X1 $'000 Assets Non-current assets Property, plant and equipment 380 305 Intangible assets 250 200 Investments 25 Current assets Inventories Receivables 150 102 390 315 50 2 1 1,222 948 Short-term investments Cash in hand Total assets Equity and liabilities Equity Share capital ($1 ordinary shares) 200 150 Share premium account 160 150 Revaluation surplus 100 91 Retained earnings 260 180 Non-current liabilities Loan 170 50 Current liabilities Trade payables 127 119 Bank overdraft 85 98 Taxation Total equity and liabilities 120 1,222 110 948 The following information is available. (a) The proceeds of the sale of non-current asset investments amounted to $30,000. (b) Fixtures and fittings, with an original cost of $85,000 and a carrying amount of $45,000, were sold for $32,000 during the year. (c) The following information relates to property, plant and equipment. Cost Accumulated depreciation Carrying amount (book value) 31.12.20X2 $'000 720 340 380 31.12.20X1 $'000 595 290 305 (d) 50,000 $1 ordinary shares were issued during the year at a premium of 20c per share. (e) Dividends totalling $80.000 were paid during the year. *Prepare the statement of cash flows for the year to 31 December 20X2 using the Indirect method, show the note to the solutions figures