The following are the statement of comprehensive income and financial position of Jones Limited as at December $31$st$,2019$:

Jones Limited

Statement of Comprehensive Income for the Year Ended $31$st December $2019$

GH$$ GH$$

Net profit $45,200$

Jones Limited

Statement of Financial Position as at $31$st December $2019$

$31/1/201931/1/2018$

GH$$ GH$$

Non$-$current assets $209,600150,000$

Accumulated depreciation $(38,000)(24,000)$

$171,600126,000$

Current assets

Inventory $19,60021,000$

Receivables $20,40017,200$

Bank $11,40010,000$

Cash $8,4003,600$

$59,80051,800$

Total assets $231,400177,800$

Equity capital

Stated capital $103,60042,400$

Income surplus $56,600160,20045,20087,600$

Noncurrent liabilities

Long term loan $40,00060,000$

Current liabilities

Trade payable $20,00021,400$

Dividend payable $6,0005,400$

Taxation $5,20031,2003,40030,200$

Total equity and liabilities $231,400177,800$

Notes

$(14)$ During the year plant which originally cost GH$16,000$ and with depreciation of GH$3,000$ was disposed for GH$12,000.$

Required:

$($a$)($b$)$ Prepare the Statement of Cash$-$flow for Simons Limited for the year ended $31$st December, $2018.$