The comparative statements of financial position for the years 2019 and 2020 and a summarised income statement for the year ended 30 June 2020 are shown below (Ignore GST and Tax): GREENLAND LTD Comparative Statements of Financial Position as at 30 June 2019 (S'000) 2020($'000) Assets Cash 4 290 6 000 300 19 200 (6 000) 20 400 14 550 (5 490) 53 250 1 540 3 150 6 600 360 25 500 (7 500) 24 000 15 600 (6 300) 62 950 Accounts receivable Inventory Prepaid rent Equipment Accumulated depreciation - equipment Land Motor vehicles Accumulated depreciation - motor vehicles Total assets Liabilities Bank overdraft Accounts payable Long-term mortgage Total liabilities Net assets Equity Share capital Retained earnings Total equity 300 6 150 14 100 20 550 32 700 7950 18 900 26 850 36 100 26 700 6 000 32 700 26 700 9 400 36 100 GREENLAND LTD Income Statement for the year ended 30 June 2020 ($'000) Sales (on credit) Less: Cost of goods sold Gross profit Less: expenses (including depreciation) Profit 17 800 5 100 12 700 8 610 4 090 Additional information: Rent expense for the year ended 30 June 2020 is nil. All other expenses were paid in cash (excluding depreciation). The company declared and paid cash dividend. The bank overdraft was part of the entity's everyday cash management activities. Required Prepare a statement of cash flows using the direct method for the year ended 30 June 2020