Thn follnusinn informntion in nualnhln. Income Statement for the vear ended 31 March 2023: Notes: i. Land (included in non-current assets) has been revalued upwards by 2.2 million during the year. ii. Profit from operations is after charging depreciation of 7,480,000. iii. During the year, the company sold non-current assets for 6,160,000, which resulted in a profit of 660,000. This was included in the profit from operation for the year. iv. Additional non-current assets were purchased during the year. v. Dividends paid by Skincare plc during the year amounted to 5.5m. Required: a) Prepare a statement of cash flows for Skincare plc for the year ended 31 March 2023. Your statement should comply with IAS7 and use the indirect method. [17 marks] b) Prepare a report for the directors analysing the reasons for the company being overdrawn. [8 marks]