Waqar is a sole trader. He provides the following financial information in respect of his business. Income statement for the year ended 31 December 2019 Rs 000 Sales 3380 Cost of sales (2000) Expenses (1200) Profit for the year 180 Statements of financial position at: 31 December 2018 31 December 2019 Rs 000 Rs 000 Rs 000 Rs 000 Non-current assets Freehold land 2000 3500 Plant and machinery at cost 900 1020 Less: depreciation (500) (470) Net book value 400 550 2400 4050 Current assets Inventory 310 320 Trade receivables 240 210 Cash and cash equivalents 10 - 560 530 Current liabilities Trade payables 200 160 Bank overdraft - 530 200 690 Non-current liability - loan 500 350 Net assets 2260 3540 Additional information Additional Information: Drawing is $400 During the year Winston purchased new plant at a cost of $200 000. He also sold some plant that had a net book value of $20 000 and had been depreciated by $60 000. This resulted in a loss on disposal of $2000. REQUIRED Prepare a statement of cash flows for the year ended 31 December 2019