The following information is available in respect of Barn entity Statement of profit or loss for the year ended 30 Septemter 20X7 6 Gross profit Depreciaion Interest receivable Interest payable Profit on sale of assets Impairment of intangibles Net profit before tax Tax Net profit after tax Dividends 280 (10) 16 190 80 110 80 Retained earnings Statements of financial position as at 30.9.X6 30.9.X7 Em Non-currert assets Intangibles Property, p ant and equipment 240 640 880 778 1 058 Current assets Inventory Trade receivables Cash and bank 48 128 236 116 144 256 314 Total assets Equity and liabilities Equity Ordinary share capital Share premium Retained earnings 500 600 192 732 882 240 Non-current liabilities Current liabilities Trade payables Dividends 64 30 90 184 72 192 Total equity and liabilities The sale proceeds from the sale of non-current assets was 72m. All interest due has bean received and the interest payable has been paid Required (a) Prepare the statement of cash flows for Barn entity for the year ended 30 September 20X7 in accordance with IAS 7, Statement of Cash Flows. (Notes to the statement of cash flows are not required.)