Statement of Profit or Loss of Beta PLC for the year ended 31 March 2022 and the Statements of Financial Position of Beta PLC as at 31 March 2021 and 2022 are provided below: Statement of financial position of Beta PLC as at 31 March 2021 2022 000 000 Statement of profit or loss of Beta PLC for the year ended 31 March 2022 000 Non-current assets Net sales 711 Plant and equipment 300 290 Cost of sales (300) Motor vehicles 220 200 Gross profit 411 520 490 Administrative expenses (21) Current assets Distribution expenses (101) Closing inventory 150 122 Operating profit 289 Trade receivables 85 100 Interest income 9 Bank 183 Interest expense (6) 235 405 Profit before tax 292 Total assets 755 895 Cororate tax (41) Profit after tax 251 Equity Ordinary share capital 500 510 Share premium 15 Retained earnings 60 259 560 784 Non-current liabilities Bank loan 120 120 66 60 60 Current liabilities Trade payables 27 15 Bank 16 Interest payable 20 18 12 18 75 51 755 895 Corporate tax Total equity and liabilities Additional information for the year ended 31 March 2022 were as follows: . During the year, Beta PLC sold a motor vehicle for 6,000. The vehicle was purchased several years ago for 35,000 and its accumulated depreciation amounted to 16,000. . . . A new equipment costing 40,000 was purchased during the year. Except for the above, there were no other acquisitions or disposals. The company policy is to charge a full year's depreciation in the year of acquisition and no depreciation on disposed assets in the year of disposal. . A dividend of 52,000 was paid on ordinary shares during the year. . The interest income of 9,000 was the actual amount received during the year. Required [25 marks]: Prepare the statement of cash flows for the year ended 31 March 2022 for Beta PLC using the indirect method. . Analyse and discuss Beta PLC statement of cash flows from a potential investor's perspective, highlighting any material items of interest or concern