The statement of financial position and statement of profit or loss for MNO for the year ended $31$ March $20$X$2$ are as follows:Statement of financial positions at $31$ MarchNon$-$current assetsIntangibles $300$ Property, plant and equipment $3,450$ Investments $400$Current assets InventoriesReceivablesInvestmentsCash at bank and in handTotal assetsShares of $$1$ each Share premium Revaluation reserve Retained earningsEquityNon$-$current liabilities Long$-$term loansCurrent liabilities Trade payables $4,1503,2002,400325,6329,7823,0008581,0001,1105,9681,5801,200$ Taxation $52020$X$2$$$00020$X$1$$$0002001,6002002,0002,0002,0001004804,5806,5802,0006005543,1541,9601,000466$Page $5$ of $19$Bank overdraftTotal equity and liabilities$5142,2349,7821,4666,580$ $$00010,0001,000300100(5,500)(3,000)(700)(324)1,87650(320)1,606(650)95620$X$1$ Depreciation$$0002001,400$Statement of profit or loss for year ended $31$ March $20$X$2$RevenueChange in inventories of finished goods and WIP Own work capitalisedOther operating incomeRaw materials and consumablesOther external chargesStaff costsDepreciationOther operating chargesProfit before interest Interest receivable Interest payableProfit before tax TaxProfit for the yearThe following information may also be relevant: $(1)$ Non$-$current assets$$000(4,000)(1,500)$ Intangibles Property, equipmentplant$20$X$2$Cost Depreciation$$000$ $$000700400$ and $5,0001,550$Cost$$0004003,000$Page $6$ of $19(2)$ At $1$ April $20$X$1,$ freehold land was revalued from $$1,000,000$ to $$2,000,000.$ During the year, plant and machinery which had cost $$600,000$ and had a carrying amount of $$100,000$ was sold for $$250,000.$ Book gains and losses are adjusted through the depreciation charge.$(3)$ Own work capitalised relates to development work carried forward as an intangible fixed asset.$(4)$ Dividends paid amounted to $$400,000.(5)$ Non$-$current liabilities comprise loans with a nominal value of $$1,600,000.$Loans with a nominal value of $$400,000($less unamortised discount of $$20,000)$ were redeemed at par during the year.$(6)$ Current asset investments at $1$ April $20$X$1($not held as liquid resources$)$ were sold during the year for $$94,000.$Required:Prepare a cash flow statement with related notes for MNO plc for the year ended$31$ March $20$X$2$ which meets the requirements of IAS $7$ Cash Flow Statements. $[$Total: $25$ Marks