The following are extract from the financial statements of Tyson and one of its wholly owned subsidiaries Carson, the shares which were acquired on 31 October 2017. Statement of financial Position Tyson 31 October 2017 $'000 Tyson December 31 2016 $'000 Carson December 31 2016 $.000 3,685 694 Non-current Asset Property, plant and equipment Goodwill Investment in associate 4,764 42 2195 7.001 2,175 5.860 694 Current Assets Inventories Receivables Bank and cash | 1,735 2,658 306 185 |1,388 2,436 77 3,901 9,761 4,436 11,437 498 1,192 4776 400 Equity Share capital Share premium Retained earnings 4896 216 2.540 7.652 2,063 6.839 644 1.044 Non-current liabilities Loans Deferred tax 1,348 111 1,459 653 180 833 | 148 Current liabilities Payables Bank overdraft Current tax payables 1,915 176 235 1,546 343 200 2,089 2.761 2,326 11.437 148 1.192 Consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2017 $'000 546 Profit before interest and taxes Finance cost Share of profit of associate Profit before taxes Income tax expense Total profit/Comprehensive income for the year Attributable to: Owners of the parent Non-controlling interest 120 666 126 540 540 540 The following infomation is also given: (a) The consolidated figures for 31 December 2017 included Carson. (6) The amount for depreciation of property, plant and equipment during the year was $78,000. There were no disposals (c) The cost on 31 October 2017 of the shares of Carson was $1.086,000, comprising the issue of $695,000 unsecuredloan stock at par, 120,000 ordinary shares at $1.00 each at a value of $2.80 each and $55,000 in cash (d) No write down of goodwill was required during the year. (e) Total dividend paid by Tyson (parent) during the period, amounted to $63,000 Required Prepare a statement of cash flow for Tyson and subsidiaries for the year ended 31 December 2017, using the indirect method. Notes to the statement of cash flow is not required The following are extract from the financial statements of Tyson and one of its wholly owned subsidiaries Carson, the shares which were acquired on 31 October 2017. Statement of financial Position Tyson 31 October 2017 $'000 Tyson December 31 2016 $'000 Carson December 31 2016 $.000 3,685 694 Non-current Asset Property, plant and equipment Goodwill Investment in associate 4,764 42 2195 7.001 2,175 5.860 694 Current Assets Inventories Receivables Bank and cash | 1,735 2,658 306 185 |1,388 2,436 77 3,901 9,761 4,436 11,437 498 1,192 4776 400 Equity Share capital Share premium Retained earnings 4896 216 2.540 7.652 2,063 6.839 644 1.044 Non-current liabilities Loans Deferred tax 1,348 111 1,459 653 180 833 | 148 Current liabilities Payables Bank overdraft Current tax payables 1,915 176 235 1,546 343 200 2,089 2.761 2,326 11.437 148 1.192 Consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2017 $'000 546 Profit before interest and taxes Finance cost Share of profit of associate Profit before taxes Income tax expense Total profit/Comprehensive income for the year Attributable to: Owners of the parent Non-controlling interest 120 666 126 540 540 540 The following infomation is also given: (a) The consolidated figures for 31 December 2017 included Carson. (6) The amount for depreciation of property, plant and equipment during the year was $78,000. There were no disposals (c) The cost on 31 October 2017 of the shares of Carson was $1.086,000, comprising the issue of $695,000 unsecuredloan stock at par, 120,000 ordinary shares at $1.00 each at a value of $2.80 each and $55,000 in cash (d) No write down of goodwill was required during the year. (e) Total dividend paid by Tyson (parent) during the period, amounted to $63,000 Required Prepare a statement of cash flow for Tyson and subsidiaries for the year ended 31 December 2017, using the indirect method. Notes to the statement of cash flow is not required