Shangri-la Fiji has been a popular visit for tourists. Below are the selected financial statements of the company Shangri-la Fiji Statement of Financial Performance as at 30 June 2020 Revenue Sales $ 180,000 Less expenses Cost of sales Beginning inventories $ 96,000 add purchases $ 112,000 less ending inventory $ 112,000 $ 96,000 Depreciation - equipment $ 14,000 Depreciation - buildings $ 4,000 Interest Expense $ 2,000 Other expenses $ 38,000 Loss on sale of land $ 8.000 Loss on sale of equipment $ 6,000 $ 168,000 Profit for the year $ 12,000 OCI S 800 Foreign currency translation S 20 Gain on pension fund $ 12.820 Total Comprehensive Income Assets LL Shangrila Fiji Statement of Financial Position as at 30 June 2020 2020 2019 S 18,000 $ Total Comprehensive Income $ 20 $ 12,820 Shangrila Fiji Statement of Financial Position as at 30 June 2020 Assets 2020 2019 Cash at bank $ 18,000 $ Accounts Receivable $ 34,000 $ 28,000 Inventories $ 112,000 $ 96,000 Equipment $ 72,000 $ 60,000 Accumulated Depreciation - Equipment $ 30,000 $ 18,000 Land $ 40,000 $ 80,000 Buildings $ 120,000 $ 120,000 Accumulated Depreciation - Building S 10,000 $ 6,000 Total Assets $ 356,000 $360,000 Liabilities Accounts Payable S 52.000 S48,000 Bank overdraft S $ 20,000 Equity Share Capital $ 214,000 $ 200,000 Retained Earnings $ 90,000 $ 92.000 Total Liabilities and Equity S 356,000 $ 360,000 Additional information (a) On 1 July 2019, the shareholders injected a capital contribution of $14,000 cash into the business. (b) During the year, equipment costing $12,000 and written down to a carrying amount of $10,000 was sold for $4,000 cash. (c) Half of the land on hand at the beginning of the year was sold for $32 000 cash. (d) During the year, dividends to shareholders were declared and paid. Required: Prepare the statement of cash flows of Shangri-la Fiji for the year ended 30 June 2020 based on the indirect method of presentation. (Do not forget that there will be indirect method of presenting operating cash flow)