STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER The following information is available. (a) The proceeds of the sale of non-current asset investments amounted to Ksh 30,000 . (b) Fixtures and fittings, with an original cost of Ksh85,000 and a net book value of Ksh45,000, were sold for Ksh 32,000 during the year. (c) The following information relates to property, plant and equipment. (d) 50,000 Ksh 1 ordinary shares were issued during the year at a premium of 20c per share. (e) The short-term investments are highly liquid and are close to maturity. (f) Dividends of Ksh80,000 were paid during the year. Required Prepare a statement of cash flows for the year to 31 December 2022 using the format laid out in IAS 7