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 2018 2019 Assets Cash at bank $15.000 $27,000 Accounts receivable 78,000 63,000 Inventory 52,000 69,900 Prepaid expenses 45,000 37,000 Plant and equipment 620.000 664,000 Accumulated depreciation - plant and equipment (170,000 ) (220,000) $640,000 $640,900 Liabilities and equity Accounts payable $136,000 $101,000 Expenses payable 23,000 35,000 Current tax liability 49,000 42,000 Share capital 300,000 300,000 132,000 162,900 Retained earnings $640,000 $640,900 Bargains Galore Pty Ltd Income statement for year ended 30 June 2019 Income Income Sales revenue $810,000 Expenses Cost of sales $413,100 Wages and salaries 162,000 Depreciation - plant and equipment 50,000 Other expenses 80,000 Income tax expense 45,000 750,100 Profit 59,900 Additional information a) All sales and purchases of inventory are on credit. b) Income tax is paid in one installment 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 2019. Use the direct method. Calculations are to be shown out of the statement of cash flows