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Statement of financial position 30 June 2020 30 June 2019 100 Non-current assets Land Buildings Accumulated depreciation - buildings Plant and equipment Accumulated depreciation - plant and equipment 250 400 (60) 420 400 (40) 400 (40) (40) 970 820 Current assets Cash Accounts receivable Provision for dauthful debts Inventory 239 280 (40) 100 176 220 (30) 90 579 456 Total assets 1,549 1,276 Equity and liabilities Shareholders' funds Share capital Revaluation reserve Retained earnings 500 400 50 715 1,265 610 1,010 Non-current liabilities Long-term loans 110 100 110 100 70 Current liabilities Trade payables Accrued expenses Income tax payable 80 10 20 84 76 174 166 1,549 1,276 Total equity and liabilities Statement of profit and loss 2020 2019 885 700 240 200 20 20 70 60 30 Revenue Cost of sales Gross profit Depreciation - buildings Depreciation - plant Doubtful debts Electricity and rates Interest expense Lease rentals Salaries Profit before tax Income tax Profit after tax 10 75 20 11 10 70 200 40 160 189 160 (84) 105 (76) 84 Additional information There have been no cash sales Land has been revalued upwards by 50,000 Land with a fair value of 100,000 has been acquired by the issue of fully paid ordinary shares for 1 per share. Interest expenses is paid as incurred During the year, plant that cost 100,000 and that has accumulated depreciation of 70,000 is sold for 30,000 cash. Required: Prepare a statement of cash flow for MaryB.Ltd for the year ended 30 June 2020 using the indirect method