The following information have been extracted from the financial statements of GOLD plc. Statement of financial position 2021 m 2020 m Non-current assets: Property, plant and equipment Accumulated depreciation 4,126 -1,106 3,020 2,940 -728 2,212 Current assets: Inventory Trade receivables Cash and cash equivalents 368 864 60 1,292 4,312 280 294 84 658 2,870 Total assets Current liabilities: Trade payables Interest payable Taxes payable 252 112 140 504 182 98 98 378 364 252 Non-current liabilities: Long-term loans Shareholders' equity: Ordinary share capital at 1 each Share premium Retained earnings Total liabilities and shareholders' equity 2,128 364 952 4,312 1,680 322 238 2,870 Further information 1. During 2021, the company sold equipment, which were originally bought at a cost of 352m and had accumulated depreciation of 176m. The gains on disposal were 40m. 2. The company acquired for cash new Property, plant and equipment during 2021 and there were no other movements in the Property, plant and equipment during 2021. 3. During 2021, the company paid a) Interest of 266m b) Dividend of 434m c) Tax of 448m Required: A) Prepare the statement of cash flows. (Show all calculations) [10 marks] B) Discuss why some users did not welcome the Internationa Accounting Standard IAS 7 "statement of cash flows