The chief accountant of Pych Ltd availed the following statements of financial position for the years ended 30September 2022 and 2023 Statement of financial position as at 30 September 2023 2022 Sh. 000 Sh. 000 Assets Non-current assets Freehold property 190,000 110,000 Plant and machinery 92,000 70,000 Motor vehicles 50,000 56,000 332,000 236,000 Current assets Inventory 56,000 40,000 Trade receivables 40,000 48,000 Cash and cash equivalents - 6,000 96,000 94,000 Total assets 428,000 330,000 Equity and liabilities: Capital and reserves: Ordinary shares capital(Sh 20 each) 160,000 100,000 Share premium 40,000 30,000 Revaluation reserve 30,000 50,000 Retained earnings 36,000 30,000 266,000 210,000 Non-current liabilities 8% debentures 72,000 60,000 Current liabilities Trade payables 46,000 30,000 Interest payable 18,000 12,000 Current tax 12,000 10,000 Cash and cash equivalents 8,000 - Proposed dividends 6,000 8,000 90,000 60,000 Total equity and liabilities 428,000 330,000 Additional information: 1. Freehold property was revalued upwards by Sh 20,000,000. 2. Additional land was acquired at Sh 80,000,000 3. Bonus shares of Sh 40,000,000 were issued at par during the year utilising the revaluation reserve. 4. Interest expense charged to the income statement for the year amounted to Sh. 16,000,000. 5. Depreciation on plant and machinery amounting to Sh 8,000,000 was provided in the income statement for the year. 6. Plant with a net book value of Sh 16,000,000 was sold at a profit of Sh 6,000,000 during the year. 7. During the year, tax amounting to Sh 12,000,000 was paid. 8. Total dividends for the year amounted to Sh 10,000,000. 9. The profit after tax for the year amounted to Sh 16,000,000. Required: Statement of cash flows (in conformity with IAS 7- Cash flow Statements) for the year ended 30 September 2023