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.