The following financial statements were prepared for Camelia Company Ltd at 30th June 2020: Camelia Company Ltd Statement of Financial Position as at 30 June 2020 2019 2020 Assets Cash at bank 6,000 67,500 Accounts Receivable 52,500 70,500 Inventory 57,000 34,500 Prepayments 1,500 6,000 Buildings 480,000 720,000 Accumulated Depreciation- buildings (7,500) (13,500) Motor Vehicles 60,000 85,500 Accumulated Depreciation-vehicles (18,000) (22,500) Total Assets 631,500 948,000 Liabilities Accounts Payable 24,000 22,500 | Tax Payable Mortgage 37,500 37,500 120,000 106,500 Total Liabilities 181,500 166,500 Equity Capital 345,000 390,000 Asset Revaluation Reserve 30,000 90,000 Retained Earnings 75,000 301,500 Total Equity 450,000 781,500 Total Liabilities and Equity 631,500 948,000 Camelia Company Ltd Statement of Profit or Loss for the year ending 30 June 2020 Sales 625,500 Cost of sales (240,000) Gross Profit 385,500 Expenses (64,500) Depreciation of buildings (6,000) Depreciation of motor vehicles (12,000) Interest expense (7,500) Loss on sale of motor vehicle (3,000) (93,000) Net Profit before tax 292,500 Tax Expense (40,500) Net Profit after tax 252,000 Additional information: One of the company's buildings was revalued by$60,000 earlier in the year. . During the year, a motor vehicle which had cost$24,000 was sold for $13,500 cash. Dividends were paid during the year. Required: Prepare a Statement of Cash Flow using the direct method for 30 June 2020