The statements of financial position for Boll Company showed the following information. Additional information concerning transactions and events during 2022 are presented below. Boll Company Statements of Financial Position (All amounts shown in HK$) Property, plant & equipment Accumulated depreciation Long-term investments Inventory Accounts receivable (net) Cash Share capital-ordinary Retained earnings Long-term notes payable Accounts payable Accrued liabilities December 31 2022 2021 236,500 150,000 (37,700) (25,000) 0 15,000 35,000 42,000 43,300 20,300 30,900 10,200 308,000 212,500 130,000 90,000 70,000 29,000 70,000 50,000 21,000 17,000 17,000 26,500 308,000 212,500 Additional data: 1. Net income for the year 2022, HK$76,000. 2. Depreciation on plant assets for the year, HK$12,700. 3. Sold the long-term investments for HK$28,000. 4. Paid dividends of HK$35,000. The company classifies dividends paid as financing activities. 5. Purchased machinery costing HK$26,500, paid cash. 6. Purchased machinery and gave a HK$60,000 long-term note payable. 7. Paid a HK$40,000 long-term note payable by issuing ordinary shares. Required: Prepare a statement of cash flows for Boll Corporation for the year 2022 in accordance with HKAS 7 "Statement of Cash flows". (Use the indirect method.) Show all workings. Ignore any income tax effects. Notes to the statement of cash flows are not required. [20 marks]