Statements of Financial Position ae at Nonamhan. Notes: 1. Dividends declared and paid during the year was $25,000. 2. Transfer to general reserves during the year was $20,000. 3. Property, plant \& equipment is made up as following: 4.During the year, motor vehicle costing $80,000, with carrying value of $72,000 was sold for $85,000. 5.The revaluation reserve applies to the building. Required: Prepare the Statement of Cash Flow for the year ended 31 December 31 , 2022