The consolidated profit and loss of the Newman Ltd is shown below. Newman Ltd Consolidated Profit & Loss Statement of the year ended 30 June 2015 Revenues: $ Sales Revenue 385,000 Interest Revenue 28,000 Other Revenue 35,000 Total Revenue 448,000 Expense Cost of goods sold 175,000 Bad Debts expense 12,000 Depreciation expense 57,000 244,000 Net Profit 204,000 The extracted balance sheet shows the opening and closing balances of the follow accounts. 2014 (SOP Balance) $ 2015 (SOP Balance) $ Account receivable 76,000 90,000 Allowance for doubtful Debts 7,600 9,000 Inventory 175,000 160,000 Account Payable 30,000 34,000 Additional Information: Sales revenue is all credit sales. Interest and other revenue were received in cash by year end. Required: 1) Prepare the operating Activities section only of the consolidated cash flow statement for Newman Ltd for the year ending 30 June 2015. (12 Marks) 2) Identify the 3 classifications of the statement of cash flows. (3 Marks)