The Statements of Financial Position for the last two years for AO Ltd are shown below. AO Ltd implemented an expansion programme during the year ended 31st May 2015. Non-current assets (net) Current assets Inventory Receivables Bank Cash Total assets Current liabilities Payables Corporation Tax Overdraft Dividends Accruals Total liabilities Capital and Reserves GHc1 Ordinary shares General reserve Revaluation reserve Profit and loss Total capital and liabilities Additional information: i. GH 31st May 2014 GHC 380,000 80,000 32,000 13,000 1,000 26,000 22,000 18,000 2,000 126,000 506,000 68,000 350,000 62,000 26,000 506,000 GHC 108,000 37,000 3,000 30,000 28,000 5,000 21,000 4,000 31st May 2015 GHC 530,000 148,000 678,000 88,000 490,000 62,000 28,000 10,000 678,000 The total depreciation provision incorporated in the statements of financial position was GH 48,000 at 31st May 2014 and GH122,000 at 31st May 2015. ii. During the year ended 31st May 2015 a non-current asset costing GH 22,000 with a carrying of GH6,000 was sold for GHe 1,000. No other disposals took place. iii. The revaluation surplus, represents a revaluation of premises during the year ended 31st May 2015. Required: Prepare a Statement of Cash Flow for AO Ltd for the year ended 31st May 2015 in accordance with IAS 7. (Use the indirect method).