The statement of financial position of Gaone Ltd as at 30 June 2021 is provided below, together with comparative figures for 2020: 2,021 2,020 P'000 P'000 P'000 P'000 Assets Non-current assets Property, plant and equipment 2,030 1,776 Current assets Inventories 1,009 960 Trade and other receivables 826 668 Cash 25 100 1,860 1,728 3,890 3,504 Total assets Equity and liabilities Equity: Share capital Share premium 1,200 1,200 200 200 Retained earnings 1,171 1,028 2,571 2,428 Non-current liabilities Long-term loan 610 460 Current liabilities Trade and other payables 641 563 Tax liabilities 68 53 709 616 3,890 3,504 Further information: a) No non-current assets were sold during the year. The depreciation charge for the year amounted to P305 000 b) The profit before tax for the year ended 30 June 2021 was P270 000. Interest of P62 000 was charged in the year. The tax charge for the year was P68 000. c) A dividend of P59 000 was paid during the year. Required: Prepare a statement of cash flows for Gaone Ltd for the year ended 30 June 2021. (25 marks)