Three friends of yours have formed a partnership to sell dietary supplements made from organic ingredients. They have been operating for one year. Their bank balance at the end of the year is $41,000. A summary of their transactions is below:

Sales to customers 256,000 Receipts from customers 199,000 Payments for inventory 103,000 Payments for electricity, telephone, rent and insurance 5,000 Purchase of a motor vehicle 30,000 Drawings 50,000 Payment of interest 8,000 Loan proceeds 20,000 Interest received 1,000 Income taxes paid 3,000 Additional capital contribution by owners 20,000

Required:

Prepare a statement of cash flows based on information given for your friends for the year ended 30 June 2018 in accordance with the requirements of AASB107.