The following information was obtained from the accounting records of DBE Ltd on $31$ December $2018,$ which is its financial year$-$end. The company has an authorised share capital of $750000$ ordinary shares. Required: Complete the Cash Flow Statement for the year ended $31$ December $2018.$ Show all workings to obtain part$-$marks. Extract from the income statement for the year ended $31$ December $2018$: interest on loan $27000$; interest on overdraft $380$; depreciation $58000$; income tax $23000$; net profit before income tax $100000$