The summarised Financial Statements of Al Suand LLC as on 31st December are as follows: Particulars 2020 (Omani Rials) 47500 175000 342500 2019 (Omani Rials) 56000 160000 300000 S0000 Cash Accounts receivables Inventory Investments Land Equipment Accumulated depreciation - Equipment Total Assets Equity and Liabilities Accounts payable Accrued expenses payable Dividends payable Equity share capital 10 RO par value Paid-in capital: Excess of issue over par-Equity share capital Retained earnings Total Liabilities and Owners equity 187500 310000 -137500 925000 287500 - 100000 753500 130000 37500 12500 250000 70000 425000 925000 105000 41000 10000 225000 50000 322500 753500 Additional data obtained from an examination of the accounts in the ledger for 2020 are as follows: 1. The investments were sold for Omani Rial 60,000 cash. 2. Equipment and land were acquired for cash. 3. There were no disposals of equipment during the year. 4. The common stock was issued for cash. 5. There was an Omani Rials 140,000 credit to Retained Earnings for net income. 6. There was an Omani Rials 375,000 debit to Retained Earnings for cash dividends declared. Required: Prepare the statement of cash flows of Al Suaad LLC for the year ended 31 December, 2020 as per IAS 7 using the indirect method