The following is an extract of the financial statements of Excel Ltd for $2022$ and $2023$

Statement of financial position as at $31$st Dec. $2023$

$2022$

$2023$

Sh$.000$

Sh$.000$

Non current assets

$72,500$

$75,000$

Current assets:

inventory

$24,500$

$26,500$

receivables

$34,000$

$36,500$

Cash at bank

$1,250$

$2,250$

$59,750$

$65,250$

Total assets

$132,250$

$140,250$

Capital and reserves

Issued share capital

$50,000$

$50,050$

reserves

$26,100$

$32,600$

Non$-$ current liabilities

Bank loan $(10\%)$

$20,000$

$21,500$

Current liabilities

Trade payables

$31,900$

$31,000$

taxation

$2,250$

$2,950$

Dividend

$2,000$

$2,150$

$132,250$

$140,250$

Income statement for the year ended $31$st December $2023$

Sh$.000$

Sales revenue

$195,000$

Profit from operations

$13,750$

Interest cost

$(2,150)$

Profit before taxation

$11,600$

Income tax expense

$(2,950)$

Profit after tax

$8,650$

dividends

$(2,150)$

Net profit for period

$6,500$

Additional information

$1.$ Depreciation for the year is sh$.6,000,000$

$2.$ Non$-$current assets disposed in the year at sh$.300,000$ had an accumulated depreciation of sh$.175,000$ and had a cost of sh$.500,000$

Required:

A statement of cash flows for the year ended $31$st December $2023.$