The following are the statements of financial positions of L. Tyler Ltd as of 31 May 2018 and 31 May 2019: 1. Non-current assets that cost f12,000 and had a book value of 7,500 were sold during the year ended 31 May 2019 for f8,100. There were no other purchases or sales of non-current assets during that year. 2. The amounts of current tax shown in the statement of financial position as outstanding on 31 May 2018 were paid during the year ended 31 May 2019. 3. A dividend of 28,000 was proposed by the directors and later approved by the shareholders for the year ended 2019(201819,600). In addition, an interim dividend of 6,400 was paid on 1 January 2019. 4. The company received interest of 1,800 and paid loan stock interest of 1,600 in the year to 31 May 2019. 5. Property, plant and equipment is made un of the following: 6. Trade receivables are made un of the followino. Required: Prepare a statement of cash flows in accordance with the IAS7 for the year ended 31 May 2019 (Thomas \& Ward, 2019) Implore