The following comparative statements of financial position and income statement are for the business of Bargains Galore Pty Ltd:

Bargains Galore Pty Ltd Comparative statements of financial position as at 30 June
		2019			2020
Assets
Cash at bank		$18,000			$32,000
Accounts receivable		80,000			76,000
Inventory		58,000			72,210
Prepaid expenses		43,000			38,000
Plant and equipment		620,000			669,000
Accumulated depreciation plant and equipment		(150,000	)		(195,000	)
		$669,000			$692,210
Liabilities and equity
Accounts payable		$164,000			$149,800
Expenses payable		23,000			30,000
Current tax liability		48,000			44,000
Share capital		300,000			300,000
Retained earnings		134,000			168,410
		$669,000			$692,210

Bargains Galore Pty Ltd Income statement for year ended 30 June 2020
Income
Sales revenue				$829,000
Expenses
Cost of sales		$422,790
Wages and salaries		165,800
Depreciation plant and equipment		45,000
Other expenses		75,000
Income tax expense		45,000		753,590
Profit				75,410

Additional information
a)		All sales and purchases of inventory are on credit.
b)		Income tax is paid in one instalment during the year.
c)		A dividend had been paid to shareholders.
d)		Additional plant had been acquired for a cash outlay.

Prepare the statement of cash flows for the company for the year ended 30 June 2020. Use the direct method. (Show amounts that decrease cash flow using either a negative sign, e.g. -15,000, or parentheses, e.g. (15,000).)