The following is the balance sheet of ABC Ltd as at 31st December 1998 and 1999. 1999(Kshs) 1998 (Kshs) Ordinary share capital 600,000 500,000 Retained profits 427,100 395,800 Debentures 300,000 200,000 Creditors 167,500 125,800 Proposed dividends 40,000 54,000 Taxation 60,000 50,000 Bank overdraft 9,900 0 1,604,500 1,325,600 Plant and machinery at cost 769,900 658,300 Less: depreciation 371,600 263,500 398,300 394,800 Freehold property at cost Inventory Debtors Bank 350,000 300,000 608,300 327,100 247.900 304,000 0 0 1,604.500 1.325.900 During the year 31st December 1999, plant and machinery with a written down value 202,500 was sold for Kshs. 169,500. This plant had originally cost Kshs. 390,000. Required: Cash flow statement as per 1457. (6 marks)