The following balance sheets were extracted from the books of J$.$ Ltd$.$ as at $30$ June $2021$ and $2022$:

$20212022$

Sh$.000$ Sh$.000$

Non$-$current assets:

Cost $85,000119,000$

Accumulated depreciation $(26,000)(37,000)$

$59,00082,000$

Current assets:

Inventories $34,00040,000$

Trade receivables $26,00024,000$

Cash at bank $10,00013,500$

$70,00077,500$

Total assets $129,000159,500$

Equity and liabilities:

Capital and reserves:

Ordinary share capital $($Sh$\mathrm{.}100$ per value$)26,00028,000$

Share premium $12,00013,000$

Retained earnings $31,00053,500$

$69,00094,500$

Non$-$current liability:

$10\%$ debentures $20,00010,000$

$20212022$

Sh$.000$ Sh$.000$

Current liability

Trade payables $15,00023,000$

Taxation $12,00015,000$

Dividends $13,00017,000$

$40,00055,000$

Total equity and liabilities $129,000159,500$

Additional Information:

$1.$ There was no disposal of non$-$current assets during the year ended $30$ June $2022.$

Required:

Cash flow statement for the year ended $30$ June $2022.$