STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 DECEMBER 20X9
	$'000
Sales revenue	9,993
Cost of sales	-7,600
Gross profit	2,393
Administrative expenses	-2,250
Depreciation expense	-100
Amortisation Expense	-8
Interest expense	-15
Interest income	10
Net profit	30
STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 20X9
	20X9	20X8
	$'000	$'000
Non-current assets
Tangible assets	279	405
Intangible assets	250	200
Loans given	52	30
Current assets
Cash in hand	111	102
Receivables	380	315
Inventories	151	182
Interest receivable	5	2
Prepaid expenses	57	21
Total Assets	1,285	1,257
Equity and liabilities
Share capital ($1 ordinary shares)	550	500
Retained earnings	229	202
Total Equity	779	702
Non-current liabilities
Long-term loan	220	250
Current liabilities
Trade payables	169	194
Accruals	69	88
Unearned Revenue	28	17
Interest payable	20	6
Total Liability	506	555
Total Equity and Liability	1,285	1,257

Additional Info

1. During the year the company has sold non-current asset with book value of $37,000 for 40,000.

2. During the year the Company has purchased Tangible asset for $11,000 for cash.

3. The company has sold intangible assets with the book value of $50,000 for $50,000.

4. The company has paid dividend during the year of $3,000.

5. The company issued share capital during the year for cash.

6. During the year the company has repaid portion of a loan.

7. There was a purchase of an intangible asset.

Required:

Prepare a Statement of Cash flow