The summarized financial statements of Indira, a limited liability company, at 31 October 2012 and 31 October 2013 are given below: Balance Sheet Notes 2012 2013 GHS GHS GHS GHS Non-current assets (net book value) 1, 2, 3 1,000,000 1,800,000 Current Assets Inventories 600,000 1,600,000 Receivables 1,270,000 1,800,000 Cash 140,000 2,010,000 -- 3,400,000 3,010,000 5,200,000 Capital and reserve Ordinary share capital 4 500,000 600,000 Share premium account 4 420,000 820,000 Revaluation reserve 5 - 300,000 Accumulated profits 920,000 1,340,000 1,080,000 2,200,000 1,840,000 2,800,000 Current Liabilities Bank Overdraft - 260,000 Income Tax 120,000 40,000 Trade Payables 1,050,000 1,170,000 2,100,000 2,400,000 3,010,000 5,200,000 Income Statement Notes 2012 2013 GHS GHS Sales revenue (all on credit) 8,400,000 9,000,000 Cost of sales 6 (6,300,000) (7,200,000) Gross profit 2,100,000 1,800,000 Operating expenses (1,500,000) (1,600,000) Profit before tax 600,000 200,000 Income tax expense (120,000) (40,000) Profit for the year 480,000 160,000 Notes (1) On 1 November 2012 office equipment that had cost GHS240,000, with a net book value of GHS80,000, was sold for GHS30,000. (2) The purchase of new non-current assets took place near the end of the year. (3) The depreciation charge for the year ended 31 October 2013 was GHS120,000. (4) The ordinary share issue was on 31 October 2013. (5) Some of the non-current assets were revalued upwards by GHS300,000 on 1 November 2012. (6) Cost of sales was made up as follows: 2012 2013 GHS GHS Opening inventory 500,000 600,000 Purchases 6,400,000 8,200,000 6,900,000 8,800,000 Closing inventory (600,000) (1,600,000) Cost of sales 6,300,000 7,200,000 Prepare a cash flow statement for Indira for the year ended 31 October 2013, using the format in IAS 7 Cash Flow Statements.