The following financial statements information is available from ST Group of companies: Consolidated Income Statement for year ended 31 December, 2021 Turnover Cost of Sales Gross Profit Distribution Costs Administration and Other Expenses Operating Profit Interest Profit before taxation Taxation NET PROFIT S'000 45,614 (20,130) 25,484 (4.503) (7.526) 13.455 (306) 13,149 (1,089) 12,060 31 December 2021 S'000 31 December 2020 S'000 15,780 21.196 Consolidated Balance Sheet as at: Non-Current Assets Property, Plant and Equipment Current Assets Inventories Receivables Cash and Cash Equivalents 5.904 5,790 2.987 6,997 4,044 2.204 14.681 35.877 13.245 29.025 Total Assets 6,637 5,531 1659 1.142 7,190 Current Liabilities Accounts Payables Taxation Payable Non-Current Liabilities Bonds Payable Stockholders' Equity Share Capital Retained Earings 7,779 4,664 3,003 12.596 13.088 12.596 3.986 25.684 35.877 16.582 29.025 Additional Information: i. There was no gain or loss on the sales of fixed assets, nor on the bonds retired. ii. Depreciation included in Distribution cost amounted to $1,059,000 iii. Old equipment was sold for $881,000 cash and new equipment was purchased for $7,356,000 cash. iv. Cash dividends of $2,958,000 were paid. Old bonds were retired, while no new bonds or shares was issued. Required: A. Prepare a complete Consolidated Statement of Cash Flows for the ST Group for the year ended 31 December 2021 using the Indirect Method. (20 marks) v