The following information has been extracted from the financial records of Blue Ltd: Additional information: 1. Blue Ltd uses the indirect method to report cash flows from operating activities. 2. The entity classifies dividend income, interest income, dividends paid and interest paid as operating cash flows. 3. The GST rate is 15%. Required: Prepare the 'Cash flows from operating activities' section of the Statement of Cash Flows for Blue Ltd, in accordance with NZ IAS 7 Statement of Cash Flows, for the year ended 31 March 2022