The following infomation has been extracted from the financial statements of Jones Led on 30/4/2019. Income Statement of Jones Ltd for the year-ending 30 April 2019 Em 587 Sales tumover Cost of goods sold Gross Profil Distribution costs Administrative COSES Operating profil Interest Profit before tax Taxation Profit after tax Dividends Retained Profit for the year Statement of Financial Position of Jones Ltd as at 30 April 2019 2018 sma Tangible non-current assets Current assets: Inventory Trade Receivables Prepaid expenses Cash TOTAL ASSETS 492 1079 476 802 Equity and Liabilities Ordinary shares Share premium Retained profits 184 374 Liabilities Debentures (long-term loans) 141 Current liabilities: Bank Overdraft Trade Payables Taxation 13 Interest payable Dividends OU N TOTAL EQUITY & LIABILITIES 1079 Additional information: 1. Depreciation charged in the year is 38 million. 2. Non-current assets with a net book value of 31 million were disposed of for 31 million during the year. Required (a) Prepare a cash flow statement for Jones Ltd for the year ended 30 April 2019 and comment upon the main changes that have occurred during the year. (b) Critically assess the utility of the cash flow statement from a users' perspective. Refer to Jones Ltd to support your