The directors of Transport Ltd produced the following Statement of profit or loss account for 2017 and statement of financial Position as 31^st December 2017 with the 2016 comparatives.

Transport Ltd

Statement of Profit or Loss Account for the year ended 31st December 2017

Revenue	320,000
Cost of Sales	(143,000)
Gross Profit	177,000
Interest received	5,000
Gain on disposal of equipment	7,000
Depreciation	(39,000)
Administrative and selling expenses	(13,000)
Operating Profit before Interest and taxes	137,000
Interest expenses	(20,000)
Profit before tax	117,000
Taxation	(35,000)
Profit after tax	82,000
Statement of financial position as at 31st December 2017
Non-current assets	2017 GHC	2016 GHC
Vehicles at cost	195,000	130,000
Less: Accumulated depreciation	(79,000)	(52,000)
	116,000	78,000
Investment	100,000	80,000

Current Assets Inventory	26,000	20,000
Trade Receivables	23,000	21,000
Cash and Cash equivalent	43,000	6,000
Total assets	308,000	205,000
EQUITY AND LIABILITIES Equity Stated Capital	152,000	120,000
Share Premium	26,000	23,000
Retained Earnings	68,000	17,000
Non-Current Liabilities	246,000	160,000
Long-Term loan	26,000	18,000
Current Liabilities Trade payables	18,000	13,000
Interest Payable	8,000	7,000
Tax Payable	10,000	7,000
Total Current Liabilities	36,000	27,000
Total Equity and Liabilities	308,000	205,000
Additional Information

1. The dividend paid during 2017 was GHC31,000. The retained earnings increased by GHC82,000 profit of the period and decreased by the amount of the dividend GHC31,000.
2. During 2017, the company acquired vehicles costing GHC90,000.
3. During 2017, the company sold vehicles that had an original cost of GHC25,000 and accumulated depreciation of GHC12,000. The proceeds of sale were GHC20,000.

Required:

1. Prepare a cash flow statement using the indirect method.
2. Write a comment on the cash flow of the