The summary financial statements of Rudy First Technologies Plc are below. Income statements for the year ended: 31.3.21 31.3.20 '000 000 Revenue 152,954 197,856 Cost of sales (99,918) (121.746) Gross profit 53,036 76.110 Operating expenses (35,002) (50,640) Net interest payable (1.104) (168) Profit (loss) before tax 16,930 25,302 Taxation (2.724) (4,002) Profit (loss) for period 14,206 21,300 Statements of financial position: As at 31.3.21 '000 '000 22.872 As at 31.3.20 '000 '000 21.401 Property, plant and equipment Current Assets Inventories Trade receivables Cash and bank Total Assets 10,332 99,412 18,504 128 248 150.920 9.996 65.658 15 288 90.942 112.343 Equity Ordinary share capital, fully paid Share premium Revaluation reserve Retained earnings 11.780 5.200 3.340 20,380 40.700 9.180 0 1,355 21.180 31.715 Non-current Liabilities 720 1.230 Current Liabilities Trade payables Taxation Total equity and liabilities 107,394 2,108 109,500 150.920 75.996 3.402 79.398 112.343 Statement of Changes in Equity for the year ended 31" March 2021 Share Share Retained Revaluation capital premium earnings reserve 000 '000 '000 '000 Balance at 01.04.20 9.180 0 21,180 1.355 Changes in equity: Comprehensive income 14,200 1,985 Issue of shares 2.600 5.200 Ordinary dividends paid (15,000) Balance at 31.03.21 11.780 5,200 20.380 3,340 During the year ended 31 March 2021 the directors of Rudy Technologies plc paid 4.2m for new plant and equipment, received 3m from the sale of property which had been acquired in 2012 and used for business purposes and revalued some of the company's remaining property The depreciation charge included in the operating expenses for the year to 31 March 2021 was 3.3m. Required: Use the indirect method to prepare the statement of cash flows for Rudy First Technologies Plc for the year ended 31 March 2021 in the prescribed format for publication under IAS 7 using the information above